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FARM ACCOUNTS 



A MANUAL FOR FARMERS 



AND THOSE DESIRING A 



Simple Method of Keeping Accounts 



PREPARED FOR THE CLASSES OF THE SCHOOL OF AGRICULTURE 

UNIVERSITY OF MINNESOTA, AND ADAPTED TO 

HIGH SCHOOLS AND BUSINESS COLLEGES 



J. A. YYE 

Secretary of the Agricultural Department of the University of Minnesota, 
and Author of Creamery Accounting . 



PUBLISHED BY THE AUTHOR, 

ST. ANTHONY PARK, 

ST. PAUL, MINN. 



LIBRARY of CONGRESSI 

TwoCsDies Received 

JUL 13 1906 

<o Copyright Entry 
CLaIs^ ^oJxc. no. 
COPY B. 



Copyrighted 1906 by J. A. Vye. 



5G1 
V3 



To the young men and wotnen on tJie farm, who are 
struggling with nature to yield up her treasures, this 
book is affectionately dedicated by the author. 



PREFACE. 



Ever since the latter part of the fifteenth century, when 
the Venetian traders, tlie greatest merchants of their time, 
evolved a system of double entry hook keeping, the subject 
of accounting has grown in breadth and importance until 
to-day no business of any extent is successfully carried on 
without the aid of a perfect system of accounting. Even 
the small trader in the country village recognizes its im- 
portance, while the farmer has hardly begun to appreciate 
the l>enelits that may be derived from a thorough under- 
standing of his transactions gained only by a system of 
accounts. 

Most of the etforts to adai)t or improve the various 
methods of keeping accounts have been along lines em- 
ployed by the great business concerns in our large cities. 
The tendency of the modern bookkeeping development has 
been to reduce the labor of the dealer who employs clerks 
and special book keepers to look after the details of his 
business. 

With the soil replete with the food for vegetable life, 
there seemed to be little necessity for careful husbandry; 
but as successive years of tillage depleted the earth of its 
richness the need for more knowledge of farming became 
a]>parent. With this depletion came man's determination 
to know more of nature and with the progress of civili- 
zation he has had better o]>]K)rtunities for advancing. He 
is learning that business success depends u])on the ability 
to act at the pToper time ; that this ability is only acquired 
by gaining a complete insight into every detail of his 
affairs. He must, therefore, keep accounts. He must be 
thoroughly familiar with every phase of every enterprise 



FAEM ACCOUNTS. 



he iiudertakes. If lie is not, his decisions are not based 
ui>()n understanding-, but npon chance. Some feeble at- 
tempts have been made to adapt a system to his needs but 
only where the transaction involved was great enough to 
warrant the employment of a special book keeper has suc- 
cess been apparent. And these records were made more 
with a view of accounting for the Avages due employees, 
purchases made, and monies received from the sale of 
products than for determining profit and loss on production. 

This book is an attempt to i)rovide a system of account- 
ing directly applicable to all farm conditions; so simple 
that any man of ordinary ability can apply it; and so 
short that its value as a time-saver will at once be apparent. 
The data used as examples were taken from the operation 
of a farm in this state. Nothing has been changed for the 
sake of appearances. All the problems of farm account- 
ing resulting from actual experience, have here been faith- 
fully met, and the many vexatious details that must be 
carefully considered and heeded have been handled in a 
way that will appeal to all who have tried to accomi»lish 
the same results without knowing how it should be done. 
Even the preliminary ])ractice work, sucli as cash, i)ersonal 
account with a neighbor, business account with poultry, 
etc., is taken from actual life and represents every-day 
transactions without any adornment to make them aj>pear 
as if on dress ]>arade. In short, the data are real, live actual 
records from the farm put into form as a guide to the 
farmer d<^siring to know how to keep an accurate account 
of his business. The day-book, the journal, and the cash- 
book usually considered indispensable to complete account- 
ing are discarded, and the records made direct on cards, 
Avhich combine all the essential features of the foregoing 
books and the ledger as well. The essential features of this 
work have been used in the class room for a number of 
years with much greater success than when the older 
methods combining the use of the journal, day-book, cash- 
book, and ledger were used. 

In the preparation of this volume grateful acknowledg- 



FARM ACCOUNTS. 



ment is made of the untiring efforts of Mr. C. L. Bingham, 
a student in the College of Agriculture, in collecting and 
arranging material for this Avork and in preparing forms, 
etc., for the i)rinter, and to Mr. F. B. Headley, and Mr. E. 
C. Parker both of the Agricultural Division who have also 
given material assistance in supplying data taken from 
actual farm operations. 

St. Anthony Bark, St. Paul, Minn., May 1, 1906. 



INTRODUCTION. 



This system provides for the use of properly ruled cards 
5x8 inches in size to be kept in a cabinet or box, and but 
one account written on each card. It is based on the 
double entry system— an equality of debits and credits in 
the ledger. This is advocated as the best for farmers be- 
cause it is comprehensive. It considers the entire business 
aspect of the farm. It does not confine itself to a few 
selected financial operations. Without considering all 
matters pertaining to his atfairs, a farmer cannot gain the 
exact knowledge so necessary in determining the proper 
thing to do. To rise above the realm of chance, he must 
know. 

However, if he doesn't know, and what is worse, doesn't 
care, and won't try to know, let him consent at least to 
keep a Cash Account. This will surely be the torch to 
lighten the way to a better and more complete understand- 
ing of his atfairs. 

The I^nit system, with cards ruled and used as in the 
illustrations which follow, most nearly meets the demand 
for a convenient plan of farm accounting. The cabinet or 
box in which the cards are kept furnishes a permanent and 
secure place convenient for instant use or reference. The 
classifications can be made to suit the needs of any farm. 
' Closed accounts are placed by themselves so that nothing 
but open accounts are at the front for daily use. For 
learning the princii)les of accounting, the T^nit system as 
here illustrated, has proven both in i)rivate and class work 
to be more adequate and clear in every way than the old 
book i)lan, while the elimination of unnecessary processes 
makes it the most convenient and practical in every day 
work. 



FAKM ACCOUNTS. 



The cards used in making a complete business record on 
the farm depend on the number and nature of the enterprises 
to be carried on. These consist of principal and auxiliary 
forms numerous enough to make easy the keeping of a clear 
and conn)rehensive record. 

In the illustrations which follow the principal card form 
is the Original Entry Farm Ledger. On this form ac- 
counts are kept showing the debits, credits, and balances^ 
pertaining to each department of the business and to each 
person dealt with on account. The auxiliary forms are 
the Statement Card used for inventories, trial balance, 
and business and financial statements; Keport Card used 
for memoranda showing the labor time given the various 
enterprises and the yield and consumption by quantity of 
such products as yield themselves to such form of record ; 
Dairy Statement Card used to record the weight of milk 
given by each cow at a milking; and the Feeding Statement 
Card used to record the weight and value of feeds fed to 
live stock. 

The Hibbard family consists of man, wife, boj' 19, boy 
11, girl 17, and girl 15 years of age. The girls go to school 
in the village, driving in during good weather 2^ miles, 
otherwise boarding in town. The young boy goes to the 
district school. Father and youngest daughter sick during 
February and March, 1904. Older boy helps father run 
the farm. Makes money chiefly from dairying. Has cream 
separator and makes and sells butter in winter; in summer 
sells milk at creamery at so much per pound for butter fat. 
Most of his neighbors send milk to the city at 8c per gallon 
Ui summer and 10c in winter. He has about 100 acres in cul- 
tivation ; pasture 37 acres ; meadow 14.77 acres. 

Has good house heated by furnace; good barn, machinery, 
etc; piano and good furniture. 



CONTENTS. 



"Ploughing," (Illustration) Frontispiece. 

Preface vii 

Introduction xi 

Students' Cash Account 1 

Personal Account 10 

Business Account 20 

Complete Set of Accounts 27 

Complete Business Record 35 

Practice Work, January 38 

Open Ledger 55 

"Returning To The Fold," ( Illustration) 76 

Closed Ledger 77 

"The Escaped Cow," (Illustration) 96 

Practice Work, February and March 97 

Practice Work, April, May and June HI 

Weights of the Bushel 133 

Materials used in Farm Accounts 135 

Statutes Governing Weights and Measures in Minnesota 139 

Pedigree and Note Form 141 



FARM ACCOUNTS. 



CHAPTER I. 

STUDENT'S CASH ACCOUNT. 

The principles of accouuting are easiest learned by prac- 
ticing the record of business transactions which are familiar. 
Every stndent at school necessarily spends money. The 
charges for the various items of school expense, as board, 
books, book rent, and for such incidentals as clothing, sta- 
tionery, postage, car fare and entertainment, require the fre- 
quent handling of money. The amounts thus spent by each 
student are important matters for record, l^ecause these 
things are familiar to all, our tirst lesson illustrates the 
proper manner of writing an account of cash receijtts and 
expenditures while at school. 

HOW TO RULE PAPER FOR AN ACCOUNT. 

An account may be written on any clean sheet of paper of 
suitable size, if properly ruled. For example a sheet of let- 
ter or examination paper may be ruled as follows : Draw a 
double head line across the paper one to two inches 
below the top. Then, beginning at the left-hand edge, meas- 
ure in to the right five-eighths of an inch, and from this 
point three-eighths of an inch further in, and draw perpen- 
dicular lines through each of these points of measurement 
from the double head line to the bottom of the sheet. From 
the right-hand edge of the paper measure in to the left 
three-eighths of an inch, then five-eighths of an inch further 
in, then three-eighths of an inch further, then five-eighths 
of an inch further, drawing perpendicular lines through each 

"Economy, not grasping stinginess, leads to success." 



FARM ACCOUNTS. 



of these points of measurement, as on the left side, mali:ing- 
the second and fourth lines double. These measurements 
may be varied somewhat as the size of the paper requires. 
They will give the neatest appearance in the majority of 
cases and present a sheet similar to the page of an account 
book. 

HOW THE KECORD IS MADE. 

The illustration shows how the transactions of Student 
No. 1 during October should be entered in the account. The 
heading, "Cash/' is written at the top of the page. The rul- 
ings have divided the page into columns which are to be used 
as shown in the illustration. The year is written in small 
figures at the top of the left-hand column. As transactions 
occur, the name of the month is written in the left-hand col- 
umn, the day of the month in the narrow column on its right, 
an explanation in the wide column, and the amount in dol- 
lars and cents in one of the two money columns at the right- 
hand side of the page. These money columns are divided 
into two parts. The wider part on the left is used for that 
part of the amount expressed in dollars, while the narrow 
part to its right is used for that part of the amount ex- 
pressed in cents. 

It is fundamental that the student should understand at 
the beginning how to determine in which of the money col- 
umns the amount which the transaction involves should be 
entered. He should think of "cash" as a person, and of the 
account as being his account with a person named "Cash." 

With the idea in mind as just stated, when the account 
is opened, any money on hand is given over to "Cash" and 
"Cash" is therefore in debt for it. When money is received 
for labor, from home or from any other source, "Cash" be- 
comes indebted for each amount as received. This estab- 
lishes the principle that an account should he dcMtcd with 
what it receii^es. By custom the left-hand column is used 

No great work worthy of praise or memory but came out of a poor 
cradle. — Dr. Johnson. 



FARM ACCOUNTS. 3 



for the debit aiiiouuts. The abbreviation "Dr." is used to 
siguify debit. 

Since a debtor reduces the amount of his indebtedness by 
such amounts as he returns or pa^s out in favor of the one 
who credits him, it follows that "an account should he credited 
with ichat it gires." When money is paid out the record 
should be so made that payments Avill stand by themselves 
in contrast to the amounts received. 

By custom the amounts of payments are placed in the 
right hand money column. The abbreviation "'Cr." is used 
to signify credit. 

BALANCING. 

It is a business-like custom to go over a cash account at 
stated times to determine its balance. This balance is the 
difference between the debit and credit sides of the account, 
and should be exactly equal to the amount of cash on hand. 
In the affairs of a student it is good practice to balance the 
cash account at the end of each month. The illustration 
shows a correct entry for every transaction during October 
in the first student's account, and the balance of cash left 
over for his use in November. The illustration and the 
memorandum of transactions for October should be care- 
fully studied. The student should be able from this study 
to tell readily in class what transactions should be debited 
and Avhat credited during the month of October. 

PRACTICE WORK. 

Rule a sheet according to the foregoing directions for rul- 
ing. It will tlien resemble the illustration. Beginning with 



Note. — C-Ash simply represents value, and is not necessarily a 
value. It is a medium of exchange. All the cash you have should 
therefore be held as in debt to you until you have paid it out. 

Note. — A cash account shows the amount of cash received and 
cash paid during' a certain time. As it is impossible to pay more cash 
than is received, it follows that if at any time the amount shows that 
there is a difference between the total amount received and the total 
amount paid, this difference should be equal to the amount of cash 
on hand. It is customary to speak of this difference as a "balance." 

' ' The sorrow of today brings the smile of tomorrow. ' ' 
2 



FARM ACCOUNTS. 



the cash bahiuce left over from October, make entries for all 
the November transactions, and balance the account at the 
close of the month, as is done in the illustration. In like 
manner make a correct account for each succeeding month 
for the school year, beginning each with the balance left on 
hand from the next preceding month. When the first stu- 
dent's account has been completed, make out the accounts 
for those which follow. 

STUDENT NO. 1, SCHOOL YEAR 1902 03. 

Oct. 1, cash on hand foil. 68; paid for railroad fare fo.Oi ; 
street car fare 5c; drayage of trunk 25c.... Oct. 2, paid 
school fees as folloAVs: Hospital fee 50c; board |12.()(); 
deposit |5.0(); incidental fee |1.50. . . .Oct. 4, bought note 
book 15c; drawing paper 5c; pencil 5c.... Oct. 6, paid for 
soap 10c; shoebrush 15c; car fare 10c....Oct. 7, lecture 
tickets |1.50 .... Oct. 9, sold Sergeant's stripes 50c .... Oct. 
12 paid for car fare 20c; church contribution 5c. . . .Oct. 13, 
paid for postage Gc . . . . Oct. 18, paid for tablet 5c ; postage 

8c; class colors 25c Oct. 20, paid for fruit 25c Oct. 

22, paid for key ring 5c. . . .Oct. 26, paid church contribution 
25c. .. .Oct. 27. paid for i)ocket comb 5c; tie 50c; car fare 
10c Oct. 31, paid for map 10c; clothing 72c; books |3.20. 

Nov. 2, paid for car fare 15c. . . . Nov. 4, paid for composi- 
tion paper 5c. . . . Nov. 5, paid for board |12.85. . . .Nov. 9. 
paid for cleaning watch $1.50; car fare 25c. . . .Nov. 11, paid 
for postage 4c. . . .Nov. 13, paid for tablet 25c ; entertainment 
l(ic....Nov. 14, paid for car fare 10c; lecture 25c; lunch 
10c. . . .Nov. 17 i)aid for car fare 10c; pencil 5c; barber 25c 
Nov. 21, i)aid for lecture tickets 75c; car fare 10c; lunch 
15c. . . .Nov. 22, paid foi- shoe repairs 60c; tablet 5c. . . .Nov. 
24, paid for money order 25c; car fare 20c. . . .Nov. 25, re- 
ceived from home $46.00. ...Nov. 27, paid for school supplies 
48c; car fare 10c. . .. Nov. 28, paid for Sergeant's stripes 50c. 

Dec. 1, paid for watch chain $1.00; cuflf buttons 50c; 

"Discontents arise from our desires oftener than from our needs." 



FARM ACCOUNTS. 



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glasses 13.50; physician |4.75; car fare 2()c. . . .Dec. 2, paid 
car fare 10c ... . Dec. 4, paid for board |12.30 ; postage 10c ; 



'He that pelts every barking dog must pick up a great many stones. 



FARM ACCOUNTS. 



received for work 11.38. .. .Dec. G, paid for judging book 
|1.05; tablet 6c; clothing 37c. . . .Dec. 7, paid for car fare 15c 
Dec. 8, paid for money order 57c; car fare 10c; tablet 
5c; pictures 30e. . . .Dec. 9, paid for pencil holder 15c. . . . 
Dec. 11, received for nse of lecture ticket 10c; paid for iron 
25c; I'rohibition League 15c. . . .Dec. 12, paid for spread 7c; 
car fare 10c. . . .Dec. 15, paid for neckties fl.OO; collars 25c; 
fruit 25c; horse book |1.00; car fare 15c; received money 
order 22c.... Dec. 18, paid subscription to Breeders' Ga- 
zette for one year fl.OO; confectionery 10c; fountain pen 
|1.80. . . .Dec. 19, paid for railroad ticket home and return 
$6.70; car fare 10c. 

Jan. 1, bought present for mother 75c. . . .Jan. 2, paid for 
board |7.79; car fare 5c; incidental fee |1.50; expenses at 
stock sale 95c. . . .Jan. 3, paid for account books 35c; ruler 

5c Jan. 5, paid for postage 20c Jan. 8, bought note 

book 5c Jan. 11, paid for rent of apron 5c. . . .Jan. 12, 

paid for shoe strings 5c; blacking 10c; matches 2c; car fare 
10c. . . .Jan. M, paid for ink 10c. . . .Jan. 17, paid for confec- 
tionery 10c; car fare 10c. . . .Jan. 20, paid for eraser 5c. . . . 
Jan. 21, paid Y. M. C. A. dues fl.OO Jan. 25, paid for din- 
ner 15c ; car fare 5c. 

Feb. 1, paid for clothing fl.OO ; car fare 5c Feb. 2, paid 

lor ]>ictares 50c; i>icture holder 10c; sundries 42c; car fare 
10c. . . .Feb. 5, paid car fare 10c. . . .Feb. 8, paid for car fare 

10c; peanuts 5c Feb. 11, paid Y. M. C. A. dues 50c 

Feb. 14, received from home f 12.00; paid for board |12.16 
Feb. 16, paid for trunk rope 39c; fruit 5c; barber 25c; 
liierary society 5c; car fare 10c. . . .Feb. 23. paid for pencils 

7c; tablet 10c; clothing f2.00 Feb. 24, paid for postage 

31c. . . .Feb. 25, paid class dues 20c; envelopes 5c; received 
from home f 20.00 ; loaned to room-mate $5.00. 

Mar. 1, paid car fare lOr Mar. 12, paid for board f 11.48; 

received for military books 35c; Sergeant's stripes 50c. . . . 

Mar. 13. paid for Rritton's Manual f2.00 Mar. 16, paid 

for belt 25c; barber 25c; candy 10c; car fare 10c Mar. 

He who is afraid of doing too much, always does too little. — Hubbard. 



FARM ACCOUNTS. 



17, received for ti-uiik rope loe; paid for basket ball tickets 
loc; lunches 45c; car fare 35c.... Mar. 18, received from 
room mate amount loaned him on Feb. 25 fo.OO; paid for 
fruit 15c. . . Mar. 11), received from secretary deposit |8.80; 
paid for tc^st tubes (Jc. . . .^lar 20, paid for collars 25c; car 
fare 20c; clothing 50c; railroad ticket home |5.01. 

STUDENT NO. 2, SCHOOL YEAR OF 1902 03. 

Oct. 1, cash on hand |3S.1(); paid for railroad fare |4.18; 
car fare 5c; headache capsules 25c; penknife 50c; drajage 
for trunk 25c.... Oct. 2, paid for board and school fees 
$20.00; parasol T5c; curtain OSc; ribbons 38c; sundries 
20c; napkins 52c; car far 10c; postage 4c.... Oct. 3, paid 
for botany note book 15c; car far 5c.... Oct. 5, paid for 
postage 3c ... . Oct. 6, paid for stationery 30c ; postage 10c ; 
literary society tax 5c; eraser 5c; note book 5c. . . .Oct. 9, 
paid for trunk storage 25c. . . .Oct. 10, paid for ruler 5c; tab- 
let 5c.... Oct. 12, paid for car fare 10c; church collection 
10c....()ct. 13, paid for lecture course ticket 75c; pocket 
book 48c; cap 75c; lunch 10c; car fare 10c....Oct. 19, 
paid car fare 5c. . . .Oct. 20, paid for class colors 25c; col- 
lar 5c; emery bag 5c. . . .Oct. 25, paid for sewing box 15c. . . . 
Oct. 20, received from brother |15.00 ; paid for car fare 10c ; 
collection 5c.... Oct. 27, clothing |1.40; sewing book 55c; 
tape line 5c. 

Nov. 3, paid for postage 10c; pens 5c; Y. W. C. A. dues 
25c; board |12.85. . . .Nov. 5, paid for account books 50c. . . . 
Nov. (), paid Y. W. O. A. Oc. . . .Nov. 9, paid for car fare 10c; 
collection 5c. . . .Nov. 10, paid for postage 4c; cotton 5c. . . . 
Nov. 13, paid for entertainment ticket 10c. . . .Nov. IG, paid 
car fare 10c....Nov. 17, paid for postage 2c.... Nov. 23, 
paid for car fare 5c; collection 5c; publication society 25c; 
Nov. 24, paid for i)ostage 2c. . . .Nov. 20, paid for sta- 
tionery 20c. . . .Nov. 27, paid for postage 2c. . . .Nov. 29, re- 
ceived from home |15.00. 

"None so busy as those who do nothing." 



FARM ACCOUNTS. 



Dec. 1, paid for clothing $1.49; postage 10c; eraser 5c. . . . 
Dec. 2, paid for board |12.3(). . . . Dec. G, paid literary society 
dues 10c. . . .Dec. 8, paid for postage 4c. . . .Dec. 12, paid for 
postage 2c. . . .Dec. 19, paid literary society tax 15c; post- 
age 5c. . . .Dec. 20, received from home |6.00; paid for car 
fare 20c; railroad ticket home and return |5.60. . . .Dec. 
22, paid for underwear fl.OO; ijresent 50c; loan to brother 
70c. 

Jan. 2, paid for car fare 5c. . . .Jan. 3, received from home 
$12.00; paid for baggage transfer 25c; board |11.05.... 
Jan. 6, paid for pencil 15c; note book 5c. .Jan. 11, paid 
for car fare 10c; collection 5c. . . .Jan. 12, paid for postage 
10c; car fare 10c....Jan. 26, paid for darning cotton 5c; 
jjostage 2c. . . .Jan. 28, paid Y. W. C. A. dues 25c. 

Feb. 2, received from home |15.()0; paid for nu^nding 
shoes 35c. . . .Feb. 5, paid for board |12.04. . . .Feb. 0. gave 

Y. W. C. A. 10c Feb. 8, paid for car fare KIc; collection 

2c. . . .Feb. 12, paid for car fare 2()c. . . .Feb. 13, paid for 
literary pin 5(lc. . . .Feb. IG, paid for clothing |4.00 ; car fare 
10c .... Feb. 17, paid for postage 2c. 

Mar. 1, paid for postage 10c....Mar. G, received from 
home 114.00. . . .Mar. 7, paid for board |11.48; medicine G5c 
Mar. 8, paid for car fare 10c; collection 10c....^Iar. 9, 
paid for pictures 30c; car fare 10c; sundries 15c. . . .Mar. 
14, paid literary society 5c; Y^. W. C. A. Gc. . . .]\rar. 17, paid 
for car fare 10c; received from home fl.OO. . . .Mar. 19, 
paid for car fare 5c; clothing 85c; gardening book 25c; 
comb 9c; paper 3c; received from secretary deposit and ex- 
cess payment on board |8.6G. . . .Mar. 20. ])aid for railroad 
fare home |4.18; car fare 5c. 

STUDENT NO. 3. SCHOOL YEAR 1904 05. 

Oct. 3, cash on hand |49.18; paid for K. K. fare i^5.15; 
su]»per 30c.... Oct. 4, paid for meal ticket |11.85; school 
fees i|5.fl0; lios])ital fund 75c; deposit with secretary |5.00; 

A man can not leave a better legacy to the world than a well edu- 
cated family. — Thomas Scott. 



FARM ACCOUNTS. <j 



book reut 25e ; account books 5(lc; drawing paper He... 
Oct. 5, paid for books |2.15; ruler 15c. . . .Oct. 8, paid for 
lecture ticket |1.0(). . . .Oct. 10, paid de])Osit on military suit 
|2.()U ; car fare lOc ; drawing ink and pens oOc. . . .Oct. 16, 
paid for dinner Klc; car fare 10c. . . .Oct. 19, paid for class 
colors 25c. . . .Oct. 23, paid for tennis shoes |1.25; car fare 
15c; candy 10c. . . .Oct. 24, received for labor G5c. . . .Oct. 25, 
received from home |20.00. . . .Oct. 21), ])aid for Nov. meal 
ticket 112.00; Oct. 81, received for labor 05c. 

Nov. 3, paid for apples 30c; car fare 15c;. . . .Nov. 7, re- 
ceived for labor r)5c; paid balance on military suit |9.25; 
car fare 10c; popcorn 5c; gloves 25c. . . .Nov. 9, received for 
labor 75c. . . .Nov. 23, paid for car fare 20c; stationery 9c; 
paid for candy 10c....Nov. 14, i)aid for repairing shoes 
fl.OO; hair cut 25c; pajier 5c. . . .Nov. 18, paid for collars 
25c; clothing 25c; lamj) shade 15c. . . .Nov. 21, received for 
labor 75c. .. .Nov. 23, paid for car fare 20c; stationery 9c 
Nov. 25, sold sheet drawing ]):i]jer Ic; paid railroad fare 
to Chicago and return !|5.00 .... Nov. 27, borroAved of brother 
|2.00. . . .Nov. 30, paid incidental expenses on Chicago trip 
10.01. 

Dec. 2, received from home |25.00 ; ]»aid for meal ticket 
$8.20; literary society tax 10c; returned to brother |2.00 
Dec. G, paid for pictures 50c; drawing paper 5c.... 
Dec. 7, paid for paper 5c. . . .Dec. 10, i)aid for candy 10c. . . . 
Dec. 12, paid for book 25c: car fare and lunch 33c. . . .Dec. 
14, ];aid for postage 2c. .. .Dec. 18, paid for car fare 20c; 
candy 10c....Dec. 19, paid for car fare 10c; charity 10c; 
clothing nOc; presents |1.80. . . .Dec. 22, paid for liair cut 
25c. . . .Dec. 23, ])aid for card ledger 25c. . . .Dec. 24, received 
from home |2.15; i^aid for subscription to Christian Herald 
12.00; ink 15c; railroad fare home and return 16.90; break- 
fast 50c. . . .Dec. 25, paid Sunday school collection 5c. 

Jan. 1, paid Sunday school collection 5c.... Jan. 2, re- 
ceived from father |22.00 Jan. 3, paid for breakfast 30c; 

meal ticket and hospital fee |13.00. . . .Jan. 4 ])aid for note 

"More die by food than famine." 



X(j FAEM ACCOUNTS. 



book lUc Jail. 5, paid for caudy 5c Jan. G, paid for i)a- 

[)Pi' Ic; class supper 25c. . . .Jan. S, paid for car fare lOc. . . . 

Jan. y, paid for pictures $2.00; paper 5c; car fare KIc 

Jan 11. paid for car fare 15c.... Jan 13, paid for picture 
15c Jan. 10 paid for car fare 15c Jan. 23, paid for pic- 
tures 11.50; ruler and tri-square T2c; car fare 10c; watch 

fob 50c; apples 50c; tablet 12c; P'lincli 35c Jan. 21, 

paid for postage 20c; paper 2c Jan. 27, received from 

home 120.00; paid for lemon 3c; meal ticket |11.4S Jan. 

30, paid for medicine fl.OO; lemons 2()c; paper 10c. 

Feb. 1, paid for eraser 5c. . . .Feb. 3, paid for doctor |1.50; 
medicine 4:Oc; dinner 20c; barber 35c.... Feb. 1. paid for 

coat hanger 5c. . . .Feb. 0, sold envelopes 4c Feb. 12. paid 

for book 25c; supper 25c; car fare 10c Feb. 13, paid for 

car fare 30c. . . .Feb. 14, paid for entertainment ticket 25c; 
Feb. 10, paid for theater ticket 50c; car fare 15c; can- 
dy 10c. . . .Feb. 18, paid for basket ball ticket 20c; bolts 15c 
Feb. 22, paid for apples, 50c;. .. .Feb. 23, paid for wagon 

jack 25c Feb. 24, received from home |20.00 Feb. 25, 

paid for tile 15c; car fare 20c; candy 10c Feb. 27, paid 

for meal ticket |9.02; car fare 15c; paid for i)resent 30c. 

Mar. 5, paid for car fare 10c. . . .Mar. 0. paid for car fare 
10c. . .Mar. 9, paid for entertainment ticket 25c. . .Mar. 10, 

paid for picture 50c Mar. 11, paid for basket ball ticket 

10c Mar. 12, paid for car fare 10c Mar. 13. paid for 

present 25c ; hair cut 25c ; candy 10c .... Mar. 14, paid for 

book ooc Mar. 15, paid Y. M. C. A. dues 50c Mar. 10, 

])aid for clothing 25c.... ^lar. 20, paid expense of trip to 

Stillwater |2.20 Mar. 21, paid for car fare and lunch 28c 

....Mar. 22, received from secretary, return of deposit, 
15.00; ]);nd for c:;r f-ire He; railroad fare home .f5.15. 

PERSONAL ACCOUNT. 

A personal account is a record of business transactions 
with an individual. It is made for the purpose of knowing 
what is due you or the individual. It may be kept in many 

A wise man changes his mind, a fool never. — Sp. 



FARM ACCOUNTS. n 



dirtei-eut ways. Tlu' most conimuii and couveuieiit way is 
to rule a sliect of paper like that for an account 
described on page 1. At the head of this page write 
the name of tlie person with whom you are dealing. 
Make a record at tiie left when he gets something from 
you and does not pay for it. Make a record at the right 
when he gives you something without receiving pay for it. 
A complete record consists of the date of the transaction, 
the name and quantity of the something exchanged and its 
agreed value. Anything placed on the left is a debit. 
Anything placed on the right is a credit. Debit an account 
with what it costs. Credit an account with Avhat it gives. 
The following memoranda will serve to illustrate the man- 
ner of recording these transactions and will also familiarize 
the student with them. Let the student write up these rec- 
ords, using the model form as a guide. 

GENERAL DIRECTIONS. 

The student should read carefully and thoughtfully every 
direction given preceding each step in the work. 

Let him first rule paper as directed for the preliminary 
example — Cash. Let him read each item separately and 
think how it should be recorded, then compare his mental 
idea with the illustrated example following. After finish- 
ing the example in this manner, place a piece of paper over 
the illustration, if it is in view, and work the example as 
best he can on the ruled form. When this has been done, 
compare it with the illustrated example in the book. Make 
the necessary corrections, rule another sheet, work out 
the next example direct from data to ruled sheet, and 
submit the result to the teacher. These directions should 
be followed with each example. 

A FARMER'S ACCOUNT WITH A HIRED MAN. 

Mar. 29, 1901, I hired John Moore to work eight months 
from date at $16 per month for the first four months and 

Counsel after action is like rain after harvest. — Dan. 



1:^ FARM ACCOUNTS. 



$24 i)ei' month for the second four months. . . .April 23, paid 
him easli |1.... April 21), credited him with 1 month work 

i^lG May 5, paid him by check |15 May 1!), boujiht 

necktie for him 25c. . . .May 25, paid for his hmndry 29c. . . . 
May 29, credited liim with one month work |16. . . .May 30, 
paid him cash flO. . . .May 31, paid him by check |6. . . .June 
8, paid him by check |20. . . .Jnne 29, credited him with 1 
month work |16. . . .July 29 credited him with 1 month work 

|10. . . . Ang-. 2, paid liim by check |16 Ang. 15, paid him 

by check |5....Ang. IG, credited him with value of bran 
and shorts which he paid for in my absence |9.50. . . .Aug. 

29, credited him with 1 month work |24 Sept. 13, paid 

him cash |2 Sept. 20, paid him by check |20 Sept. 29, 

credited him with 1 month work |24. . . .Oct. 10, paid him 

cash |1 Oct. IG, paid him by check |25 Oct. 29, cred- 

it(Hl him with 1 month work |24. . . .Nov. 13, paid him by 

check |24 Nov. 24, paid him cash |15 Nov. 25, bought 

two shirts for him |l....Nov. 29, credited him with 1 
month work |24....Dec. 7, credited him with three days' 
work 12.50 ; paid him by check |10.46. 

AN ACCOUNT WITH A FARM NEIGHBOR. 

April 10, 1901, 1 soid F. R. Billings 1 hog weighing 340 
lbs. at |5 per hundred and received from him |1 cash. . . . 
April 25, received check from him for flG Oct. 17, cred- 
ited him with 1 day labor unloading lumber, $1.50. . . .Dec. 
15, credited him with board of my day man |1. . . .Dch-. 22. 
credited him with lioard and washing for my month man 
$9.30; 2 days' labor |2.50; 2^ tons hay $12.50. .. .Feb. 5, 

paid him by check $1G.50 Ajn-il 1, credited him with 

board and washing for my month man during February and 
INIarch $19.10; ^ day labor 50c; ])aid him by check $33.15. 

AN ACCOUNT WITH NEIGHBOR NO. 2. 

On Mar. G, 1900, bought of John Calendar 22^ bushels 
corn at 25c. . . .Mar. 12, sold on account 12 bushels of seed 
wheat at $1. . . .April IS. bought of him on account G5 lbs. 

A favor becomes old sooner than any other thing. — ]\r. Greek. 



FARM ACCOUNTS. 



13 




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timothy at 3^c. . . .May 0, sold him strawberries on account 
35c.... May 10, paid for soldering his milk can 10c... . 



"A fool may make money but it requires a wise person to spend it." 



14 



FARM ACCOUNTS. 



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July 20, bought of him on account 19^ bushels of corn at 30c 
Aufi. 17, bought of him on account 25 6-7 bushels of corn 



Make it a point never to complain. — Disraeli. 



FAEM ACCOUNTS. \~y 



at 30c. . . .Aug. ol, let him have on account 20 lbs. twine at 
10c. . . .Sept. 1, he returned to me 20 lbs. twine at 10c. . . . 
t?ept. 28. gave him cash 19.14, 

Jan. 17, 1901, paid his subscrii^tion to the Minneapolis 
Journal for three months and charged to his account |1 
....June 3, received cash of him |l....June 25, let him 
have 5 pieces 2x4, 16 ft. long at |18 per thousand. . . .July 
20, let him have 30 lbs. linseed oil and can*. . . .Sept. 9, he 
returned 5 pieces 2x4, 10 ft. long, at |18 per thousand. . . . 
Sept. 21, bought of him on account i; of dressed pig |1, and 
4 live pigs Aveighing 191 lbs. at .|5.65, and ^ mower casting 
tfl-TS Nov. 23, gave him cash |3. 

Feb. 8, 1902, paid him by check |10.54, and sold him 1 
peck S^ lbs. pojicorn at 3c per lb. . . .April 10. bought of him 
on account 1 load of oat straw |2. . . .June 30, credited him 
with pasture for colt |2. Give standing of account. 

A RECEIPT. 

A receipt is a written acknowledgment of the delivery of 
goods or value. It consists of the name of the place, the 
date, usually the words "Received of," the name of the i)arty 
delivering the value, the name of the thing delivered, for 
what purpose delivered, and the signature of the party re- 
ceiving the value. 

Write receipts for the following exercises, using the model 
■on page 17 as a guide : 

A])ril 23, 1901, paid John Moore cash |1. 

May 5, 1901, paid John Moore cash |15. 

May 30, 1901, paid John Moore cash |10. 

A BILL. 

A bill is a statement showing that the ownershij) of value 
has been transferred from one party to another. It consists 



♦Linseed oil mills usually consider 7% lbs. of linseed oil to the gal- 
lon. Charge Calendar at 55c per gallon and 25c for the can. 



tThe undivided half. The tv/o men owned the mower jointly. 
Better with the wise in prison than with fools in paradise. — Gov. 



10 FARM ACCOUNTS. 



of the uaiiie of the phice of transfer, date, usually the words 
"Bought of or '"Sold to," the name of the party transferring 
the value, a description of the value and the name of the 
party to whom transfer has been made. It is usually mailed 
to the new owner of the goods or value. It is made out by 
the party transferring the value. It is sometimes receipted 
by writing on its face the words "Received Payment" and 
the signature of the party making it out. 

Bill and receipt the transaction with John ^loore Nov. 25,. 
1901, using model on opposite page as a guide. 

Bill the transaction of April 18, 1900. 

Bill the transaction of July 20, 1900. 

Bill the transaction of Aug. 17, 1900. 

Bill the transaction of Sept. 21, 1900. 



RALPH PALMER. 

July 22, 1901, hired Ralph Palmer to work at haying 
and to do other work about the place till harvest at |1.00 
per day and board. .. .July 31, my time book shows he 

has worked 7 days at |1.00 Aug 7, bought gloves for 

him fl.OO. . . .Aug. 11, bought tobacco for him 10c. . . .Aug. 
17, bought tobacco for him 20c .... Aug. 22, bought tobacco 
for him 10c. . . .Aug. 31, my time book shows that he has 
worked this month 6^ days at fl.OO; and 17^ days at the 
harvest rate of fl.75. . . .Sept. 2, bought tobacco for him 
20c.... Sept. 6, bought tobacco for him 30c.... Sept. 19, 
bought for him overalls 85c; and matches 5c.... Sept. 21, 
gave him check for |5.00; Sept. 22, bought for him shoes 
$5.00; socks 25c. . . .Sept. 30, my time book shows that he has 
worked this month 4^ days until the end of harvest at |1.75 ; 
7:^ days between harvest and threshing at fl.OO; and 10| 
days' threshing at |2.00. . . .Oct. 1, bought tobacco for him 
20c. . . .Oct. 6, bought tobacco for him 45c. . . .Oct. 31, my 

It takes ten pounds of common sense to carry one pound of learning. 

— Persian. 



FARM ACCOUNTS. 



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18 



FAEM ACCOUNTS. 







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If you want to know what a ducat is worth, try to borrow one. — Sp. 

Proverb. 



FARM ACCOUNTS. 1«) 



time book shows that he has ^^ orked this mouth 3 days at 
the threshing rate of |2.(M); 18^ days plowing- at |1.25 ; paid 
him by check in full. 

EDWARD BERRY. 

Ain-il 14, l!)n4 he begins season's work today at |22.00 
per month if he works only part of the season, and |27.00 
l)er month if he works the entire season; ni}^ account Avith 
him for previous time shows that I owe him |12.09 .... 
Apr. 18, 1 ])aid James Johnson on Berry's account |1.00. . . . 
Apr. 20, paid him by check |2.00. . . .Apr. 23, bought tobacco 
for him 50c.... Apr. 25, paid him by check |1.55; bought 
jacket for him 50c. . . .Apr. 27, bought sox for him 50c. . . . 
A])r. oO, my time book shows that he has worked this month 
15^ days. . . .May 1, bought handkerchiefs for him 40c. . . . 
May 4, paid him by check |4.00. . . .May 17, sent check to 
Montgomery Ward & Co., on Berry's account |G.!Mj ; bought 
tobacco for him lOc. . . .May 23. bought tobacco for him 10c 
.... ^lay 28, bought tobacco for him 10c ; gave him an order 
for trade at Olson's store, |1.00....May 30, bought razor 

for him |1.50 May 31. paid him by check |3.00; paid 

postage on three letters for him Gc; my time book shows 
that he has worked this month 26 days as per contract, and 
extra time painting 3 1-10 days at |2.00. . . .June 1, Thomas 
Hammer asks me to allow Berry a credit of f3.50 and charge 
to his account; Berry (piit work today and I paid him by 
<"heck in full. 

'WILLIAM CONLEY. 

A]>ril 14, he begins season's work today at |20.00 per 
month if he Avorks only a part of the season and |25.00 ])er 
mouth if he works the entire season ; my account with him 
for ]>revious time shows that I owe him f4.62. .. .Apr. 15, 
bought for him } lb. tobacco 25c. . . .Apr. 19, bought for him 
1 jar snuff 75c; I jiaid James Johnson on Conley's account 

' ' All doors open to courtesy. ' ' 



20 FARM ACCOUNTS. 



11.00 Apr. IM), boiiglit tobacco for him L'oc Apr. 25, 

bought tobacco for him 35c; paid him by check |5.00.... 
Apr. 30, m}' time book shows that he has worlved this month 
15 days. . . .May 3, bought jacket for him 75c. . . .May 4, bought 
tobacco for him 50c. . . .May 7, bought gloves for him fl.OO 
....May 12, bought tobacco for him 5c.... May 13, gave 
him an order to trade at Olson's store, |1.50. . . .May 16, 
paid him by check $10.00 .... May 17, bought snutf for him 
75c .... May 24 he requested me to pay 25c for him toward 
a baseball outfit for the men; my time book shows that he 
has worked this month 19f days, discharged him for gam- 
bling on the farm, and i)aid him by check in full. 

BUSINESS ACCOUNT. 

A Business Account is one made for the purpose of deter- 
mining the loss or gain on any given thing. The account is 
ruled according to the instructions given on page 1. The 
tiling under consideration is debited wdth whatever it costs, 
including its inventory value, and credited with whatever 
it returns, including its inventory value. The difference be- 
tween the two sides is then a loss if the debit be the larger, 
and a gain if the credit be the larger. 

AN ACCOUNT WITH POULTRY. 

Jan. 1, 1904, I have on hand 175 chickens with an average 
value of 33c. . . .Jan. G, sold G dozen eggs at 22c. . . .Jan. 8, 
used in house 5 dozen eggs at 20c. . . .Jan. 11, sold 14 dozen 
and 5 eggs at 20c. . . .Jan. 14, sold 10 pounds dressed chicken 
at 7c. . . .Jan. 18, sold 5 dozen eggs at 20c. . . .Jan. 24. used 
in house G dozen eggs at lGc....Jan. 25, sold lOf dozen 
eggs at 1()C. . . .Jan. 30, used 3 dozen eggs at 16c. and 25 
pounds dressed chicken at 7c. . . .Jan. 31. fed during month 
11^ bushels corn at 65c, 5 bushels oats at 50c; spent 15. 
hours in care of chickens during month at 10c; sold 6^ 
dozen eggs at 16c .... Feb. 7, sold 11 dozen eggs at 16c .... 

"Credit lost is like a broken looking glass." 



I"'AEM ACCOUNTS. 



21 



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22 FARM ACCOUNTS. 



Feb. 24, sold 46f dozen eggs at 20c .... Feb. 28, used iu house 
12 pounds dressed chicken at 7c; sold 18 dozen eggs at 18^c. 
Fed during month 4 bushels corn at 45c, 10 bushels 
wheat at Glc; spent 22 hours in care of chickens during 
month at 10c; have on hand IGG chickens with an average 
value of 35c. 

HOGS. 

Jan. 1. 1902. value of 15 hogs on hand |123 Jan. 31, 

fed during January corn and milk Avorth |14.50; spent time 
iu their care worth 80c. . . .Feb. 17, paid cash for lumber to 
build trough 90c. . . .Feb. 28, fed during February corn and 

milk worth |25.20; spent time in their care |1.29 Mar. 

10, paid for six pigs, six weeks old, |30; sold nine young 
hogs for $114.52. . . .Mar. 18, killed hog for home use, Aveight 
504 lbs., value 7|^c; have on hand to-day 11 head, valued |65. 
^Yas the experience profitable? 

SHEEP. 

Jan. 1, 1904, value of 5G ewes and 56 lambs on hand |440.00 

Jan. 19, sold 53 lambs, |235.78 Jan. 31, fed during 

month 28 bushels of corn at 38c, 48 bushels of oats at 47c, ^ 
ton of hay at .f4.00; value of time spent in care of sheep 
during month, |3.65. . . .Feb. 4, paid for rock salt, 71c. . . . 
Feb. 28, fed during month 18 5-7 bushels corn at 38c, 6 
bushels and 20 pounds of oats at 48c ; value of time spent in 
care of sheep during month .|2.30. . . .Mar. 5. received for 
sheep pelt 50c.... Mar. 31, fed during month 18 bushels 
corn at 40c, 20 bushels oats at 2Gc; value of time spent in 
care of sheep during month .fl.90. . . . Apr. 4, sold sheep 
pelt, 50c. . . .Apr. 29, paid for bran and shorts |1.75. . . .Apr. 
30, fed during month 3G bushels of oats at 2Gc, 25 bushels 
of corn at 40c ; value of time spent in care of sheep during 

month 11.39 May 8, received for 2 sheep pelts |1.20 

May 20, paid for wool twine, GOc. . . .May 22, paid for shear- 
He that has lost his credit is dead to the world. — Get. 



FAEM ACCOUNTS. 23 



ing 52 sheep at Sc. . . .May 31, value of time spent in care 
of sheep during month |2.84. . . . June Gth, received cash 
for 431 pounds wool at 16c; paid for freight on wool sacks 
25c. . . .June 30, value of time spent in care of sheep during 
month, 36c. . . .July 30, paid cash for salt, 56c. . . .Aug. 29, 
paid cash for 11 sheep |38.50; value of one sheep killed 

for home use |2.50 Sept. 1, paid for 18 sheep |50.00 

Sept. 30, value of time spent in care of sheep during month 
72c.... Oct. 17, received for 5 sheep pelts |1.75. . . .Oct. 
21, received cash for 74 sheep |257.80. . . .Nov. 8, paid for 
4 lambs |14.00. . . .Nov. 30, value of time spent in care of 
sheep during the last two mouths |2.75 .... Dec. 22, received 
cash for 11 sheep |38.00. . . .Dec. 30, paid cash for 23 sheep 
$95.00. .. .Dec. 31, value of corn stover fed to sheep since 
leaving pasture |96.00, fed during this month 31 bushels corn 
at 3Uc; value of time spent in care of sheep during month 
fl.82; value of sheep on hand .f322.()0. 

CATTLE. 

Jan. 1, 1904, value of cattle on hand |42n.00 Jan. 23, 

paid for 1 ton of bran, |16.00. . . .Jan. 26, received cash for 
138 gallons of milk at lOK'- • • .Jan. 31, used in the house dur- 
ing month 13 gallons of milk at lO^c; paid for grinding feed 
$1.13 ; value of grain and roughage fed during t'le month 

132.18; value of time spent in care of cattle |20.31 Feb. 

6, sold one cow |30.00 Feb. 12, sold one cow |28.00; 

bought one cow |30.00 Feb. 13, bought one cow |30.00 

. . . .Feb. 15, received cash for 126 gallons milk at lO^c. . . . 
Feb. 16, paid for grinding feed 24c.... Feb. 29, sold four 
calves |8.00; value of grain and roughage fed during month 
$26.83 ; value of labor spent in care of cattle during month 

$20.31 Mar. 2, sold two calves $2.00 Mar. 5, sold one 

calf $1.00 Mar. 10, received cash for 215 gallons of milk 

at mc Mar. 19, sold one cow |25.00 Mar. 28, re- 
ceived cash for 344 gallons of milk at lO^^c. . . .Mar. 31, used 
in house during month, 4 gallons milk at lO^c; value of 

"Today's egg is better than tomorrow's hen." 



24 FAEM ACCOUNTS. 



grain and roughage fed during month 132.14; value of time 
spent in care of cattle during mouth |15.22. . . . Apr. 4, 
sold 1 cow 125.00. . . .Apr. 20, received cash for 394 gallons 
of milk at lO^c. . . .Apr. 30, used in house during month 15 
gallons of milk at lO^c; value of grain and roughage fed 
during month |28.00 ; value of time spent in care of cat- 
tle, I25.G2 May 11, received cash for 702 gallons of 

milk at 10k' May 23, sold one calf fl.OO :\Iay 31, used 

in house during month 15.0 gallons of milk at Sc; value of 
grain and roughage fed during month |18.50 ; value of 
time spent in care of cattle during month |21.24. . . . June 
11, received cash for 915 gallons of milk at 8c. . . .June 17, 
sold one coav |20.00; bought one cow and two calves |30.00 
. . . .June 30, used in house during month 23.7 gallons of 
milk at 8c; received cash for 1159 gallons of milk at 8c; 
value of pasture during month |14.00; value of time spent 
in care of cattle during month |22.79. . . .July 21, received 
cash for 1101 gallons of milk at 8c.... July 31, used in 
house during month 264^ gallons of milk at 8c ; value of 
pasture during month |14.00; value of time spent in care of 
cattle during month 123.48 .... Aug. 25, received cash for 
1002 gallons of milk at Sc. . . .Aug. 31, used in house during 
month 24^ gallons of milk at 8c; value of pasture during 
month 115.00; value of time spent in care of cattle during 

month $20.41 Sept. 2, sold cow and calf |22.00 Sept. 

22, received cash for 883 gallons of milk at 8c ... . Sept. 
30, used in the house during mouth 17 gallons milk at 8c ; 
value of pasture during month |13.00; value of time spent 
in care of cattle during month |19.62 .... Oct. 19, received 
cash for 802 gallons of milk at 8c; used in the house to 
date 20 gallons of milk at 8c. . . .Oct. 31, value of pasture 
during month |13.00; value of time spent in care of cattle 
during month |21.00. . . .Nov. 19, received cash for 6G1 gal- 
lons milk at 8c. . . .Xov. 30, value of milk used in the house 
to date 10 gallons at 8c; value of grain and roughage fed 
during month |15.20 ; value of time spent in care of cattle 

* ' Sins and debts are always more than we think them to be. ' ' 



FARM ACCOUNTS. 



during mouth |24.77. . . .Dec. 31, received cash for 530 
gallons of milk at 10c; used in house during mouth 16^ 
gallons milk at 10c; value of grain and roughage fed during 
month 135.31); value of time spent in care of cattle during 
month 122.19 ; paid for grinding feed |1.29. 

HOGS. 

Jan. 1, 1901, value of hogs on hand |2S0.00 ; Red-dog flour 
on hand for hog feed 411 pounds at |1.10 per hundred. . . . 

Jan. 23, bought 250 pounds Red-dog flour at fl.lO Jan. 

29, bought 125 pounds Red-dog flour at |1.10 Jan. 31, 

paid for grinding feed 37c; value of farm grains fed during 
month 127.12. . . .value of time spent in care of hogs during 
month |3.07. . . .Feb. 4, bought 125 pounds Red-dog flour 
at 95c. . . .Feb. 12, bought 125 pounds Red-dog flour at .fl.lO 
. . . .Feb. IG, paid for grinding feed Ic. . . .Feb. 29, value of 
farm grains fed during month |32 ; value of time spent in 
care of hogs during month .f2.81. . . .Mar. 8, paid for grind- 
ing feed 30c....Mar. 31, value of farm grains fed during 
month 137.68; value of time spent in care of hogs |2.54. . . . 
Apr. 2, paid for grinding feed 15c. . . .Apr. G, bought 1 ton 
of oil meal at |28.80 .... Apr. 13, paid for grinding feed 
30c Apr. 18, paid for grinding feed 30c Apr. 25, sold 

1 hog weighing 140 pounds at 6c per pound .... Apr. 30, 
value of farm grains fed during month |22.93, value of time 
spent in care of hogs during month |3.84 .... May 8, sold 

2 pigs 14.00 May 10, sold 2 pigs |4.00 May 11. ])aid 

for grinding feed 30c.... May 23, paid for grinding feed 

30c May 24, sold 1 pig |2.00 May 25, sold one hog 

weighing 180 pounds at 6c.... May 26, sold sow and pigs 
flO.OO. . . .May 31, value of farm grains fed during month 
119.21; value of time spent in care of hogs during month 
IG.GO. . . .June 6, paid for grinding feed 50c. . . .June 7, sold 
sow and pigs flO.OO. . . .June 11, paid for grinding feed 30c 
....June 17, sold 23 fall pigs and 2 old hogs weighing 

"If a man deceive me once, shame on him; if he deceive me twice, 
shame on me. ' ' 



2(j FARM ACCOUNTS. 



2354 i>()uii(ls at |5.75 per hundred .... June 23, paid for 
grinding feed Ktc. . . .June 30, value of farm grains fed 
during niontli |25.1)0; value of time spent in care of hogs 
during month |8.()(>. . . . July 9, paid for grinding feed 30c 
. . . .July 14, sold 2 pigs |4.00. . . .July IS, ]taid for grinding 
feed 55e....July 2."), }>aid for 1 ton middlings |2().00.... 
July 30, paid for grinding feed 30c.... July 31, value of 
farm grains fed during month $16.72; value of time spent 
in care of hogs during month fG.o!). . . . Aug. 5, paid for 
grinding feed 3()c....Aug. 15, paid for grinding feed 20c 
. . . .Aug. 31, value of farm grains fed during month |20.3!) ; 
value of time spent in care of hogs |8.23. . . .Sept. 3. paid 
for grinding feed 30c. .. .Sept. 13, ])aid for grinding feed 
20c. . . .vSept. 30, fed during month 1230 jjounds barley at 34c 
per bushel ; value of time spent in care of hogs during 

month I6.4S Oct. 20, paid for grinding feed 30c 

Oct. 22, sold hogs weighing 3100 pounds at |4.25 Oct. 

27, sold 1 hog |8.75. . . .Oct. 31, sold hogs weighing 1505 
pounds at |4.40; fed during mouth 720 pounds barley at 
34c per bushel ; "Hogged off" 14.2 acres of corn, on which 
the cost of seed and labor was |88.70; value of time spent 
in care of hogs |3.30. . . .Nov. 3, bought 5 hogs at |9.00 each 
. . . .Nov. 1(), paid for boar and freight on same |20.00. . . . 
Nov. 11, paid for grinding feed 30c.... Nov. 15, sold hogs 

weighing 1,515 pounds at |4.33 Nov. 25, sold 1 hog fo.OO 

Nov. 29, sold hogs weighing 4,240 lbs. at |3.80 Nov. 

30, fed during month 720 pounds barley at 33c per bushel ; 
"Hogged oil" 24 acres corn on which the cost of labor and 
seed was |32.50; value of time spent in care of hogs 
during month |10.91. . . .Dec. 23, sold hogs weighing 1150 
pounds at |3.75. . . .Dec. 31, value of farm grains fed during 
month $5.00 ; value of time spent in care of hogs during 
month .f 7.79 ; killed for house use 1 hog weighing 250 pounds 
and valued when dressed 5c per pound. (The foregoing 
charge for labor includes that of dressing this hog) ; value 
of hogs on hand today $80.00. 

Tell everybody your business and the devil will do it for you. — Ital. 



CHAPTER 



A COMPLETE SET OF ACCOUNTS FOR HIBBARD FARM. 

A full and complete memorauduiii is given in the follow- 
ing pages covering all sales and purchases, feeds fed to live 
stock, and application of labor on Hibbard Farm, North- 
field, Minnesota, from January 1, to June 30, 1J(U. Com- 
prehensively this memorandum may be said to include 
all the business activities of the farm and family for six 
months. 

The memoranda for the month of January are used tcx 
illustrate the principles of farm accounting and are recorded 
under the proper headings in order of occurance in the 
ledger and auxiliary cards. Mr. F. C. Hibbard being the 
sole proprietor of the farm, there is but one proprietary 
title. The Financial titles are Cash, Mercantile Co., Mrs. 
Greason, Crescent Creamer}' Co., School District No. 78, 
Mrs Sherpy, and Mrs Dunlap. The business titles are 
made numerous enough to allow an accurate determination 
of the profit or loss on each crop, equipment, and live stock 
enterprise. They include the following: Real Estate, 
Horses, Cattle, Hogs, Poultry, Machinery and Implements,^ 
Oats, Barley, Corn, Hay, House Furnishings, Clothing and 
Food and Fuel. 

HOW TO TAKE AN INVENTORY. 

An inventory is a list of property values. On the farm 
an inventory is usually made for two general purposes : 
First, to have accurate data with which to open or close 
the farm books of accounts; second, to check up on the 
difl'erent kinds of jtroperty so that the farmer can asci^rtain 

Beware of little expenses, a small leak will sink a ship. — Franklin. 



28 FARM ACCOUNTS. 



whether the articles are beiug lost or not, and whether he 
has enough of certain articles to last through seasons of par- 
ticular necessity. But the value of inventories is not at 
all limited to the generally recognized uses. They are par- 
ticularly inportant in the adjustment of insurance, and the 
settlement of estates. 

In taking an inventory for the first time, some difficulty 
will be experienced. Items will be omitted which should 
be included. A general farm carries so many enterprises, 
and when fully equipped there are so many different tools, 
utensils, and supplies, that some precautions should be 
taken to avoid missing anything. If an inventory is not 
accurate it will be quite impossible to determine the profit- 
ableness of the different enterprises. 

As a rule the most convenient method of taking inventory 
on the farm is to use a pocket memorandum book and lead 
pencil. Write at the top of several pages the natural head- 
ings or classifications, somewhat as follows : Head the 
first page, Keal Estate; the second. Horses; the third, 
Cattle; and so on, using as many headings as it is thought 
convenient. Then beginning work at some place, for in- 
stance the barn, make an entry in the book on the ap- 
propriate page, of each item and its value, taking care to 
include everything. When all articles in the barn have 
been properly listed, go to some other place, and so from 
place to place until every kind of property is listed. When 
the work is finished, every classification should be carefully 
examined and if anything has been omitted it should be 
put in at this time. 

The pencil entries should then be coi)ied in neat form as a 
permanent record. This may be done in a book used for 
that ])urpose, or on separate sheets of paper to be filed, 
or on statement cards — if a card system of bookkeeping 
is followed. 

In all the work of taking inventory and making it into 
n ]M'rmanent record, the scheme of classification suggested 

Blame is the lazy man's wages. — Dan. 



FAEM ACCOUNTS. 20 



is of the utmost iiiiportaiice. In some things the sub- 
division should be quite extensive. For instance, it will 
be found helpful to subdivide the heading of tools into 
graden tools, blacksmith tools, carpenter tools and haying 
tools. In House Furnishings, greater accuracy will be ob- 
tained if the division is made somewhat as follows : 
Stoves, stove-furniture, dishes, kitchen furniture, parlor 
furniture, bed-room furniture, carpets, pictures, musical 
instruments, books and bed-clothing. Other subhead- 
ings which seem essential may be used. If this scheme 
of subdivision be followed it will save many errors, for 
careful classification is an aid to the memory. If anything 
has been left out in making the first list it is quite apt to 
1)0 noticed when making an examination preparatory to 
drawing the final copy. 

ESTIMATING THE QUANTITY. 

Because as it is often impracticable to weigh large 
quantities of small grains and roughage, it is necessary to 
resort to the measure of bins, piles and mows to determine 
their contents. For small grains the general rule is that 
the number of bushels is ecpml to the number of cubic feet 
multiplied by eight-tenths. Where the grain is of standard 
weight, the result obtained by this multiplication is slightly 
too small and should be corrected by adding to it one-third 
of a bushel for every one hundred cubic feet. 

For corn on the cob in good condition, allow two and one- 
fourth cubic feet to the bushel. 

It should be borne in mind tliat there is a wide variation 
between a. standard bnsliel of 2150.42 cubic inches and an 
ordinary bushel basket full. 

In measuring circular bins, the surface of the bottom is 
•obtained by multiplying the square of the diameter by the 
decimal .7854. 

Hay in stack or moAv, after settling for several mouths, 
gives a ton to every 430 to 450 cubic feet, according to 

Borrowing is the mother of trouble. — Hebrew. 



30 FAEM ACCOUNTS. 



quality aud condition. In tlie following inventory 450 cubic 
feet are called a ton. The cubic feet in each bin except the 
circular ones are computed by niultij)lying together the- 
dimensions in feet expressed fractionally. The bushels in 
each bin are ascertained by multiplying the cubic feet 
correct to hundredths by (.8) tenths, and adding one third 
of a bushel for every one hundred cubic feet. 

RECORDING THE INVENTORY. 

Take two statement cards and figure out and record the 
inventory of January 1, 1904. Use card 34 as a model but 
never copy from it. Solutions of each example involved 
should be submitted to your teacher. The cards should be 
ke]>t as a permanent record for upon these facts is based our 
ability to determine the prosperity or adversity of the 
business. 

HIBBARD FARM. 

Inventory of real and personal proi>erty, Jan. 1, 1904. 

Real Estate: SE| Section 4, Township 111, Range 19,. 
160 acres at |60 per acre. 

Cash: On hand |49.82. 

Hcrses: Tojisy, black mare years old |100; Kitty, black 
mare 6 years old flOO; ^NTell, gray mare 14 years old $125; 
Bill, gray gelding 16 years old |T5 ; Maude, brown mare 2 
years old |40; Jess, brown mare 1 year old |20. 

Cattle: Cow? — Nell, grade shorthorn 2 years old |30; 
Black and White Heifer, grade shorthorn 2 years old |25; 
Red Heifer, grade shorthorn 2 years old |25 ; Crossy, grade 
shorthorn 6 years old |30 ; Whitey, grade shorthorn 10 years 
old 125; Durham, grade shorthorn 8 years old |30; Black 
and White Cow, Jersey shorthorn 8 years old |25; Dot, 
grade shorthorn 10 3'ears old |30 ; Star, grade shorthorn^ 
7 years old |25; Bangs, grade shorthorn 2 years old |25;; 
Holstein, grade Holstein 6 years old $22. 

It is hard to pay for bread that has been eaten. — Dan. 



FAEM ACCOUNTS. 31 



YearliDg Heifers — Daisy, grade sliortlioru |1U; Belle, 
-grade shorthorn |18 ; Bess, grade Holstein |10. 

Fatteuiug Cattle — 2 red and white steers, one white 
heifer 2 rears old, 1 bull old and lame $135. 

Bull — Jack, grade shorthorn 1 year old |20. 

Calves— Five |40. 

Hogs: 3 brood sows at |15; 8 hogs weighing about 250 
lbs. each, 2,000 lbs. at |4.30 ; 7 hogs weighing about 200 lbs. 
each. 1,400 lbs. at |4.30. 

Poultry: Ninety chickens at 33^c. 

Machinery and Implements: Vehicles — 1 lumber wagon 
•f25; 1 old lumber wagon |5; 1 two-seated road wagon |45 ; 
1 surrey |55 ; 1 old one-horse buggy |5; 1 pair light bobs 
$10 ; 1 cutter |15. 

Machinery— 1 binder |15; 1 mower $18; 1 hay rake $3; 
1 seeder $28; 1 fanning mill $20; 1 corn sheller |5 ; 1 
<^ream separator $40; hay fork and rope $0.50; 1 grind- 
stone 75c. 

Implements — 1 sulky i)low |35; 2 old walking plows |5; 
1 spring-tooth harrow $7 ; 1 old wood- frame harrow $3 ; 1 
disk $10; 1 two-horse cultivator $20; 1 old two-horse cul- 
tivator $4 ; 1 one-horse cultivator |2. 

Tools — Forks $1.25; 1 scoop shovel 75c; small tools 
fl.50; hoes and rakes 50c; 1 set barn scales $8. 

Horse Equipment — 1 double harness $20 ; 1 old double 
harness |5 ; 1 light double harness $25 ; blankets $3. 

Oats: Market value 31c per bushel. Storage ticket 
No. 9362 of Farmers' Elevator Co. for 924 bu. 25 lbs. ; 1,784 
lbs. in feed boxes at barn ; 470 lbs. ground and in sacks . 

*Bin Measurements— No. 1—16 ft. 6 in. by 12 ft. 10 in. by 
5 ft. 10 in. ; No. 2—12 ft. 6 in by 8 ft. 10 in. by 2 ft. 6 in.; 
No. 3—10 ft. 10 in. bv 5 ft. 8 in. by 2 ft. ; No. 4—3 ft. 6 in. 
by 2 ft. 6 in. by 2 ft. 9 in. ; No. 5—12 ft. 6 in. by 6 ft. by 3 ft. 
7 in. ; No. 6—11 ft. bv 6 ft. bv 4 ft. 10 in. 



''See estimating- the quantity, page 29. 

"Doing nothing is another way of doing wrong.' 



32 FAEM ACCOUNTS. 



Barley: Market value 35e per bushel. 248 bu. machine 
measure, of wliich 072 lbs. have been ground and are in 
sacks. 

Corn: Market value fodder |3 per ton, corn on ear 35c 
per bushel. 

Corn Fodder — ^Vllole and shredded 20.405 lbs. 

fEar Corn Bin Measurements: No. 1 — 19 ft. 6 in. by 
7 ft. 3 in. by 6 ft. ; No. 2—5 ft. by 5 ft. by 1 ft. ; No. 3— Round 
bin, S ft. in diameter by 4 ft. deep. No. 4 — Eound bin 8 ft. 
in diameter by .'5 ft. dee]). 

JHay: Market value |G per ton. Mow No. 1—28 ft. by 
30 ft. by 18 ft. ; INIow No. 2—28 ft. by 30 ft. by 8 ft. 7 in. 

House Furnishings: 2 kitchen ranges |30; 2 tables, 1 for 
kitchen and 1 for dining-room |10; 9 dining-room chairs 
|15; 4 rocking chairs |7; kitchen chairs |2; 1 large 
upholstered chair |5; 2 small upholstered chairs |5; 1 
bedroom suite |15; 2 bedroom suites |20; 1 bedroom suite 
|5 ; carpets |30 ; bedding |50 ; 2 couches |5 ; 1 cot |1 ; 1 
parlor table |2 ; 1 sideboard |15 ; 1 wardrobe $50 ; 1 secre- 
tary |15 ; 1 secretary .|5 ; 1 clock |4 ; 1 piano |150 ; kitchen 
utensils and stoveware |5 ; dishes |25; refrigerator $15; 
churn |2. 

Clothing: Men's clothing, |50; women's clothing, |75. 

Food and Fuel : Food — Sundry groceries, |7.25 ; 72 quarts 
canned fruit at 20c; 25 bu. potatoes at 75c. 

Fuel — Market value of coal |7.25 per ton ; dry and green 
wood |4 per cord. 2,7G0 lbs. coal; 4 cords dry wood; 4 
cords green wood. 

There are no unpaid bills or obligations standing against 
the ])roprietor. 



ttSec estiinatins' the quantity, pas'e 29. 
"Just try to be yourself. It may tire you, but try it." 



FAEM ACCOUNTS. 



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FAEM ACCOUNTS. 

























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The ideas that benefit a man are seldom welcomed by him on first 
presentation. — Hubbard. 



FARM ACCOUNTS. 35 



COMPLETE BUSINESS RECORD. 

The student has now learned that cash is debited wlieu 
it is received ; that it is credited when it is paid out or 
passes from cash. 

That a person is debited when he receives something of 
value without at the time paying for it ; that he is credited 
when he gives something of value without at the time re- 
ceiving an equivalent. 

That an account with things such as Hogs, Poultry, 
Sheep, and Cattle, is debited with its original cost (In- 
ventory) and all other costs; that it is credited with what- 
ever it brings into the business and finally with its present - 
value (Inventory) ; that an excess of the debit would then 
show a loss and that an excess of the credit would show a 
gain. 

Having learned these things thoroughly he is now ready 
to take up the more com])lex matter of considering at one 
time the two sides of a transaction. Every business trans- 
action has two sides, a debit and a credit. Double entrv 
bookkeeping considers both of these sides. It thus ])ro- 
duces an equality of debits and credits; that is, after a 
transaction has been entered there are as many dollars and 
cents on the debit side of the ledger card as on the credit 
side. For examjile: If you were to receive cash loO.OO, 
it would have to come from some source. Cash must be 
debited. Something must be credited. Credit the source 
from Avhich it canu\ If it was received from a nuin be- 
cause he OAved you, credit him. If you sold him a cow and 
the cash was in ])aynient, credit Cattle or such an account 
as the cow was classed under. If from the sale of poultry, 
credit Poultry. There must be as many dollars and cents 
credited as there are debited. But of course this credit need 
not necessarily be ])laced under one account. It may be 
distributed under different ones. Likewise the debit side 
of a transaction may be distributed under several accounts, 

"Our troubles are the result of our own weakness." 



30 FAEM ACCOUNTS. 



but the 811111 of these debits iiiiist equal the sum of the 
credits. 

lu all the transactions of the memoranda which follow 
there must be made debits and credits of equal amount. 

LEDGER TITLES. 

The name of the enterprise, firm or individual with whom 
a ledger account is kept should be written at the head of 
the account. Names used in such a manner are called 
ledger titles. 

In a complete set of double entry accounts for any busi- 
ness, there are usually three kinds of ledger titles used. 
First, Proprietary, under which is kept a record of the 
transactions of the proprietor or proprietors as individ- 
uals with the business. Second, Business, under which is 
kept a record of transactions involving enterprises capable 
of experiencing either a gain or a loss. Third, Financial, 
under which is kept a record of transactions with cash, 
and with persons and firms whose dealings are on account. 
The number of ledger titles used in any set of accounts 
will depend first, on the number of proprietors of the busi- 
ness ; second, on the number of enterprises carried on and 
the amount of detailed information desired concerning the 
profitableness of the enterprises; third, on the number of 
persons and firms with Avhom accounts are kept. 

The number of proprietary accounts is usually small, 
more often one tlian more. The number of financial ac- 
counts is determined by the conditions which influence 
(he manager of the business to extend or refuse credit to 
those with whom he deals. The number of business ac- 
counts is determined arbitrarily by the manager for the 
purpose of securing those details of information as to 
cost of production and relative profit which will help him 
to plan and execute his liusiness intelligently, and thus 
realize the most substantial profit. 

Many a man's reputation would not know his character if they met. 

— Hubbard. 



FARM ACCOUNTS. 37 



DEBIT WHAT COMES IN.— CREDIT WHAT GOES OUT. 

After having determined upon the titles* for the ledger 
cards (names of accounts to be used) the inventory should 
be recorded under the ones to which it belongs. It thus 
comes in to these accounts and is debited (cards 2, 3, 4, 5, 
6, 7, 8, 0, 10, 11, 12, 1:3, 14, and 15). The total of these 
debits is |13,1T2.18 as exhibited on card Sic. The pro- 
prietor or owner, F. C. Hibbard, gives out or distributes 
these values to the several accounts and he should be 
credited with the sum of them (card 1). 

It will be noted from an examination of the entries of 
inventories, made on the cards, that the date, year, month, 
and da}' of month — are always given, the ^ear being jdaced 
first at the head of the column. The name under ''Opposite 
Title" is that of the account receiving the opposing entry 
debit or credit as the case may be. Under "Explan- 
ation" the details are given, or a reference telling where the 
details may be found. The "Posted to No." column contains 
the card number of the account mentioned in the "Opposite 
Title" column, and by this means the opposite account 
may be readily found. 

After faithfully posting (carrying the records to the 
ledger cards) the inventory, the transaction beginning with 
Jan. 1st should be posted to card 15, Food and Fuel debited 
and Cash credited card 3. Hours of labor should be 
recorded on card 31. The titles at the left are those re- 
ceiving the benefit of the labor. Team time, card 31a; 
milk, butter and cream used and sold, card 32 ; eggs 
laid, used and sold, card 32a ; Jan. 5th, feed fed, card 33 
"Feeding Statement Card" ; milk produced, card 36, 36a 
and 36b should all be recorded. 

HIBBARD FARM. 

Daily memorandum showing business transactions, dis- 
position of labor, feeds consumed by live stock, dairy and 
poultry products, and other facts bearing on the business of 



''See page 27. 

Talk less and listen more. — Hubbard. 



38 FAEM ACCOUNTS. 



the farm aud family. {All tidnsactions not specified on 
account arc for cash.) 

Jan. 1. — Bought celery 20c. . . .Hours of labor : Cattle 4^ ; 
horses 2; hogs f ; poultry ^; hauling coal, 1 man and team 
2; 1 man ^ (Charge Food tC- Fncl, man time 2^ hours; team 
time 2 hours) . . . .Eggs laid 8. . . .Set aside for home use:* 
1 gallon milk, 1 pint cream. 

Jan. 2. — Paid subscription to Northfield News to Jan. 1, 
1905. |1 (Char(/e Fa mil if Expense); repair of shoes iOc; 
book for farm accounts 25c (Charge Farm Expense); medi- 
cine 00c ( Charge Familg Expense); scrubbing soap 75c 

(Charge Food t(- Fnel) Sold 2^ quarts of cream at 20c 

Hours of labor : Cattle 4^ ; horses 2 ; hogs ^ ; poultry l- . . . 
Eggs laid 0. . . .Set aside for home use: 1 gallon milk, 1 pint 
cream. 

Jan. 3. — Sold to Mercantile Co. on account. 10 lbs. butter 
at 22c. . . .Bought of ^Mercantile Co. on account, 5 lbs. butter 
at 23c (This butter was part of the 10 Ihs. sold above and was 
purchased back to sell to Mrs. ^^herpg, a regular customer, who 
found hert^eJf entire! g out) ; 2 dozen oranges at 35c. . . .Sold 5 

lbs. butter at 22c Hours of labor: Cattle 4^; horses 2; 

hogs 5 ; poultry ?; .... Eggs laid 9 .... Set aside for home use : 
1 gallon milk, 1 ]»int cream, 5 eggs. 

Jan. 4. — Hours of labor: Cattle 4^; horses 2; hogs f; 
poultry ^. . . .Eggs laid G. . . . Set aside for home use : 1 gal- 
lon milk, 1 pint cream. 

Jan. 5.— Hours of labor: Cattle 4^; horses 2; hogs f; 
poultry -J . . . . Eggs laid 10 ... . Set aside for home use : 1 gal- 
lon milk, 1 pint cream. 

tWeight of feeds fed to live stock to-day: Cattle— Milch 
cows 60 lbs. ground feed; fattening cattle 45 lbs. ground 
feed; calves 00 lbs. skim milk; all cattle 128 lbs. hay, 136 



*One pint equals one pound. 

tOn the 5th. 1.5th and 25th of each month the quantity of feed 
fed was ascertained hv actual weight and recorded on Card 33 — Feed- 
ing Statement. Fairly g-ood results misht be obtained by weighing- 
once a month. 

Art is the beautiful way of doing things. — Hubbard. 



FARM ACCOUNTS. 39 



lbs. shredded and 141 lbs. unsliredded corn fodder ; . . . . 
horses — 121 lbs. lui}', 15 lbs. oats, lU lbs. corn on cob;.... 
hogs — 13D lbs. corn on cob and all skim milk and butter- 
milk not otherwise used ;t. .. .poultry — 1) lljs. eorn on cob 
and 10 lbs. oats. 

The weight of milk given by each cow morning and even- 
ing to-day Avas as follows: Bed Heifer, morning 7.1 lbs., 
evening 7.5 lbs.; Nell, morning 12 lbs., evening 11.8 lbs.; 
Black and White Heifer, morning 5.2 lbs., evening 5.4 lbs. ; 
Crossy, morning 11.8 lbs., evening 11.0 lbs.; ^^'llitey, morn- 
ing S lbs., evening 8.5 lbs. ; Black and White Cow, morning: 
8.8 lbs., evening 9 lbs. ; Durham, morning 9 lbs., evening 9.5- 
lbs. ; Dot, morning 14 lbs., evening 14.9 lbs. ; Star, morniDg' 

lbs., {^vening 5.2 lbs. 

*Took sample of each cow's milk at both milkings to-day 
for composite test. 

Jan. 6. — Bought of Mercantile Co. on account, 5 yds. cot- 
ton cloth at 13c. .. .Paid for medicine 30c; repairing shoes 
15c; barber 10c ((li(ir(/e iiicdicine and harhcr to Familij Ex- 
pe7i86) . . . .Gave Mrs. Hibbard to purchase clothing |2. . . . 
Sold 1 gallon cream at 80c. . . .Hours of labor: Cattle 4^; 
horses 2; hogs f ; poultry 4; hauling manure to corn land 

1 man and team 3 (Charge Corn) ; hauling coal 1 man and 
team 3 (Charye Food tC- Fuel) . . . .Eggs laid 8. . . .Set aside 
for home use: 1 gallon milk, 1 pint cream, 4 eggs. 

Jan. 7. — Bought flowers for Degree of Honor 10c (Charge 
Fa in ill/ Expense) . . . .Hours of labor: Cattle i^; horses 2; 
hogs f ; poultry ^i j hauling manure to corn land 1 man and 
team 2^, 1 man :| ; hauling coal 1 man and team 3 . . . . Eggs 
laid 7.... Set aside for home use: 1 gallon milk, 1 pint 
cream, 5 pounds butter. 



JPage 74. Card 35cl. Not recorded on Card 33 until end of montli. 

*A composite te.«t of milk consists of taking' a certain amount as 
a sample each milking' or each day, and putting' these samples to- 
gether into a bottle and keeping them until a test is desired at the 
end of a -^veek or month, as the case may be. Then a sample from 
this mixture is taken and tested, and is considered an averag'e test 
for the period. To keep these samples in condition to be tested a 
little potassium bichromate is usually put into the bottle before the 
first sample is put in, 

"Help yourself by helping others." 



40 FAEM ACCOUNTS. 



Jan. 8. — Paid cliurcli on subscription |7.50 ; school tuition 
$5 (Charge church siibscription mid school tuition to Family 
Expense); overcoat |18....Sold 2 dozen eggs at 26c; 8^ 
quarts cream at 20c (Purchaser lacked 2 cents of having 
enouijh to pay in /(/^Zj ... .Hours of labor: Cattle 4^; 
horses 2; hogs 5; poultry ?t. . . -Kggs laid 8. . . .Set aside for 
home use : 1 gallon milk, 1 pint cream. 

Jan. 9. — Sold 5 lbs. butter at 22c. . . .Hours of labor : Cat- 
tle 4^; horses 2; hogs 5; poultry ^. . . .Eggs laid 8. . . .Set 
aside for home use : 1 gallon milk. 1 pint cream, 6 eggs. 

Jan. 10. — Hours of labor: Cattle 4^; horses 2; hogs f ; 
poultry ^....Eggs laid 7.... Set aside for home use: 1 
gallon milk, 1 pint cream. 

Jan. 11. — Hours of labor: ('attle 4^; horses 2; hogs f ; 
poultry ^....Sacking* grist (for feed) 2 men 14-; cutting- 
wood 1 man 1 ; repairing windmill 2 men 2 (Charge to Real 
Estate) . . . .Eggs laid 10. . . . Set aside for home use : 1 gal- 
lon milk, 1 pint cream, eggs. 

Jan. 12. — Paid for repairing pump |1.50 (Charge to Real 
Estate) ; corn slieller 10c; feed grinding 60c; 5 gallons kero- 
sene 90c. .. .Bought of Mercantile Co. on account, thread 
10c; spices 30c. . . .Sold 5 lbs. butter at 22c; 5 lbs. butter at 
23c; 4^ quarts cream at 20c.... Sold Mercantile Co. on 
account, 5 lbs. butter at 22c. . . .Gave J. Eiddell 10 lbs. but- 
ter (As this iras a gift, it should he charged to the Family 
Expense account at the rate of 22c per pound) . . . .Hours of 
labor : Cattle 4^ ; horses 2 ; hogs ^ ; poultry ^ ; hauling 
grist for feed 1 man and team 3 (Charge to Ground Fced)f . . . 
Eggs laid 11.... Set aside for home use: 1 gallon milk, 
1 pint cream. 

Jan. 13. — Hours of labor: Cattle 4^; horses 2; hogs 5; 
poultry ^; sacking oats for market 1 man 1 (Charge Oats) 
. . . .Eggs laid 9. . . .Set aside for home use: 1 gallon milk, 
1 pint cream. 



*A grist is a term often applied to a quantity of grain taken to 
mill to be ground. 

+Ground feed is made by taking six sacks C470 lbs.') of oats, and 
six sacks (672 lbs.) of barley to mill and grinding them together at 
a cost for grinding of 5c. per sack. 

"To analyze another's failures, is to pave your own road to success." 



FARM ACCOUNTS. 4^ 



Jan. 14. — Sold 3 cIo/a'd eggs at 22c; 87 bushels and 1 lb. 
oats at 32c .... Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; 
poultry 3 ; nuirkcting oats 1 man and team 3, 1 man 1. . . . 
Eggs laid 7.... Set aside for home use: 1 gallon milk, 
1 pint cream, 5 lbs. butter. 

Jan. 15. — Hours of labor: Cattle 4^; horses 2; hogs f; 
poultry I; marketing oats 1 man and team 3, 1 man 1; 
hauling manure to corn land 2 men and team 1|. . . .Eggs 
laid 13. .. .Set aside for home use: 1 gallon milk, 1 pint 
cream. 

Weight of feeds fed to live stock to-day : Cattle — Shred- 
ded corn fodder 134 lbs., unshredded corn fodder 140 lbs.. 
hay 131 lbs.; ground feed to milch cows 60 lbs.; ground feed 
to fattening cattle 4G lbs. ; skim milk to calves GO lbs. ; . . . . 
horses — Hay 119 lbs., oats 45 lbs., corn on cob 11 lbs.;. . . . 
hogs — Corn on cob 141 lbs., all skim milk and butter milk 
not otherwise used;. .. .Poultry — Corn on cob 11 lbs., oats 
10 lbs. 

The weight of milk given by each cow at the morning 
and evening milking to-day was as follows : Red Heifer, 
morning 7 lbs., evening 6.9 lbs.; Nell, morning 11.9 lbs., 
evening 12.3 lbs. ; Black and White Heifer, morning 5.3, even- 
ing 5 lbs. ; Crossy, morning 11.2 lbs., evening 11.4 lbs. ; 
Whitey, morning 8.8 lbs., evening 8.5 lbs. ; Black and White 
Oow. morning 9.1 lbs., evening 8.9 lbs. ; Durham, morning 
9.3 lbs., evening 0.8 lbs.; Dot. morning 14.8 lbs., evening 15 
lbs. ; Star, morning 5.4 lbs. ; evening 5.5 lbs. 

Took sample of each cow's milk at both milkings to-day 
for composite test. 

Jan. 16. — Sold 2.1 doz. eggs at 21c; 178 bu. 25 lbs. oats at 
33c; 8f qts. cream at 20c. .. .Bought coffee and berries 
85c; tlour 50c. ... Bought of Mercantile Co. on account, 
groceries |1. 30. .. .Hours of labor: Cattle 4^; horses 2; 
hogs f; jtoultry I; marketing oats 1 man and team 3, 
1 man 1. . . .Eggs laid 9. . . .Set aside for home use: 1 gal- 
lon milk, 1 pint cream, 3 eggs. 

Religion is for show; Christianity is for wear." 



42 FARM ACCOUNTS. 



Jan. 17. — Hours of labor : Cattle 4^ ; horses 2 ; bogs ^ ; 
poultry ;^ . . . . lOggs laid 10. . . .Set aside for borne use: 1 
gallon milk, 1 pint cream, 5 eggs. 

Jan. 18. — Hours of labor: Cattle 44; borses 2; bogs f; 
poultry ^ ; cutting wood 1 man 1 ; sacking grist for feed 2 
men 1; sackibg oats for market 2 men -i. . . .Eggs laid 11. . . . 
vSet aside for bome use: 1 gallon milk, 1 pint cream, 1 egg. 

Jan. 19. — raid coal bill rendered to-day |15.(J5. . . .Bougbt 
ledger ode ((li(ir</c to Farm Expense); medicine 35c; over- 
shoes 11.50 Cave Mrs. Hibbard to ]»urchase clothing |10. 

Bo't 100 lbs. oil meal for cattle |1.50 Bougbt of Mer- 
cantile Co. on account, 1 gallon kerosene IGc; syrup 50c; 
raisins 50c; 2 lbs. currants at 10c; chocolate 20c; pins 5c; 
chimney 10c; bluing 15c {Charge the pias and hluing to 
Fa mill/ Expense Account) ... .Sold to butcher 1 heifer and 

1 bull 142.50; 5 lbs. butter at 20c Sold on account, to 

Mercantile Co., 15^ lbs. butter at 22c, ;U dozen eggs at 21c; 
to Mrs. Greason, 5 lbs. butter at 20c. . . .Hours of. labor: 
Cattle 4^; borses 2; bogs f ; poultry -J . . . .Eggs laid 9. . . . 
Set aside for home use: 1 gallon milk, 1 pint cream. 

Jan. 20. — Hours of labor: Cattle 4^; marketing bull and 
heifer sold yesterday 1 man and team 6; horses 2; hogs f ; 
poultry ^. . . .Eggs laid 9. . . .Set aside for home use: 1 gal- 
lon milk, 1 pint cream, eggs. 

Jan. 21. — Hours of labor: Cattle 4^; horses 2; hogs f ; 
poultry fi . . . . Eggs laid 9. . . . Set aside for home use : 1 gal- 
lon milk, 1 pint cream, 5 pounds butter. 

Jan. 22. — Paid for syrup 47c; medicine -f 1 ; Grinding feed 

60c Sold 25 lbs. butter at 20c; 925 bu. oats at 34c 

Hours of labor : Cattle 4^ ; horses 2 ; bogs ^ ; ])oultry i ; cut- 
ting wood 1 man ^ ; hauling grist 1 man and team 4 . . . . 
Eggs laid 5.... Set aside for home use: 1 gallon milk, 1 
pint cream, 3 eggs. 

Jan. 23. — Sold 1 quart cream at 20c. . . .Hours of labor: 
Cattle 4^; horses 2; hogs f ; poultry ^. . . .Eggs laid 5. . . . 
Set aside for home use : 1 gallon milk, 1 pint cream. G eggs. 

' ' To waste energy is to waste life. ' ' 



FARM ACCOUNTS. 43 



Jan. 24. — IToiii-s of labor: Cattle 4^; horses 2; hogs f ; 
poiiltrv .'(.... l<]ggs laid (J....Set aside for home use: 1 
gallon milk, 1 }>iiit (-ream. 

Jan. 25.— raid A. O. U. \V. assessment and dues |3 (Clmnje 
Fdiiiilij Expvn.sc) . . . .DeUxeved to Crescent Creamery Co. 
three five-gallon cans nearly full of cream, to be paid for 
on their test for butter fat, estimated for the purpose of this 
charge 14 gallons at GOc. . . . Bought sugar |1 ; toilet soap 
25c (Charc/c Famili/ Expense); stationer}' for business cor- 
respondence 20c (Charge to Farm Expe)tse ) ... .Houvh of 
labor: Cattle chores 4^; hauling cream 1 man and team 
2; horses 2; hogs ^; i»oultry ^. . . .Eggs laid 8. . . .Set aside 
for home use: 1 gallon milk, 1 pint cream. 

Weight of feeds fed to live stock to-day: Cattle — Shred- 
ded corn fodder 135 lbs., unshredded corn fodder 139 lbs., 
hay 131 lbs. ; ground feed to milch cows 60 lbs. ; ground feed 
to fattening cattle 47 lbs. ; skim milk to calves 60 lbs. ; . . . . 
horses — Hay 120 lbs., oats 45 lbs., corn on cob 104^ lbs.;. . . . 
hogs — Corn on cob 140 lbs., all skim milk and buttermilk 
not otherwise used ;. . . .I'oultry — Corn on cob 10 lbs., oats 
10 lbs. 

Weighed the milk of each cow at both milkings to-day, 
with the following results: Ked Heifer, morning 6.8 lbs., 
evening 7.6; Nell, morning 12.4 lbs., evening 12.5 lbs.; l>lack 
and White Heifer, morning 5.1 lbs., evening 5.5 lbs.; Crossy, 
morning 10.9 lbs., evening 10.5 lbs. ; Whitey, morning 8.6 
lbs., evening 8.(5 lbs.; lilack and White Cow, morning 9.2 
lbs., evening 8.4 lbs.; Durham, morning 9 lbs., evening 9.4 
lbs.; Dot, morning 15.3 lbs., evening 15.2 lbs.; Star, morn- 
ing 6 lbs., evening 5.4 lbs. 

Took samples of each cow's milk at both milkings to-day 
for composite test. 

Jan. 26. — l*aid for weighing oats 10c; meat 18c. . . .Hours 
of labor: Cattle 4^; horses 2; hogs ^', poultry ^; market- 
ing oats 1 man and team 3, 2 men i . . . .Eggs laid 6. . . .Set 
aside for home use: 1 gallon milk, 1 pint cream, 8 eggs. 

' ' The world is not against you. It is too busy. ' ' 



44 FAEM ACCOUNTS. 



A test was made to-daj' of the composite samples of each 
cow's milk taken on the 5th, loth and 25th of the month. 
This test shows the i^er cent, of butterfat contained in each 
cow's milk, as follows: Ked Heifer 3.8; Nell 4; Black and 
White Heifer 3.9 ; Crossy 3.5 ; Whitey 3.8 ; Black and White 
€ow 4.2; Dui-ham 3.7; Dot 4; Star 4.2. 

A test of to-day's cream shows 27 per cent butter fat. 

Jan. 27. — Bought of the Mercantile Co. on account, 1 
gallon kerosene for School District No. 78, 16c; 1 gallon 
kerosene for home use 10c. .. .Hours of labor: Cattle 4^; 
horses 2; hogs ^; poultry ^; hauling ice 1 man and team 5, 
2 men 1 (CJiarf/c to Farm Expense) . . . .Eggs laid 5. . . .Set 
aside for home use: 1 gallon milk, 1 junt cream. 

Jan. 28. — Hours of labor: Cattle 4i; horses 2; hogs f ; 
poultry ^; hauling ice 1 man and team 5, 2 men 1. . . .Eggs 
laid 3.... Set aside for home use: 1 gallon milk, 1 pint 
cream, 5 pounds butter. 

Jan. 29.— Sold 3^ dozen eggs 80c Hours of labor. Cat- 
tle 4^; horses 2; hogs if; poultry ^5: hauling ice 1 man and 
team 5, 2 men 1. . . .Eggs laid 4. . . .Set aside for home use: 

1 gallon milk, 1 pint cream. 

Jan. 30. — I'aid for barbering 35c; medicine 50c; soap 50c; 
cutting ice |3.60; 5 gallons kerosene at 20c. . . .Sold 4 qts. 
cream at 20c.... Sold on account, to Mrs. Sherpy 5 lbs. 
butter at 20c; to Mrs. Dunlap 2 qts. cream at 20c. . . .Hours 
of labor: Cattle 4h: horses 2; hogs f ; poultry ^; hauling 
ice 1 man and team 3, 2 men |; sacking oats for market 

2 men ^. . . .Eggs laid 5. . . .Set aside for home use: 1 gal- 
lon milk, 1 pint cream. 

Jan. 31.- — Hours of labor: Cattle li; horses 2; hogs f ; 
poultry ^. . . .Eggs laid 3. . . . Set aside for home use : 1 gal- 
lon milk, 1 pint cream, 5 eggs. 

LABOR ON THE FARM. 

Where the labor is hired it is easy enough to determine 
its cost, but where it is furnished almost wholly by the mem- 

■* ' To know yourself as you are, is to turn your face toward succesri. ' ' 



i'^ARM ACCOUNTS. 45 



bers of the family it is quite another thing. The labor 
herein, nnless otherwise specified, was furnished by the 
family. It seems fair to assume that the head of the fam- 
ily, F. C. Hibbard, should receive credit for it. The rate 
of Avages during January is |18.00 per month and board, 
figured at |2.50 per week. 

The rate per hour for the team is considered tlie same 
as that for the man. The prices of feeds and products used 
during the mouth are taken from the local papers, The 
Nortlt field Neics wdiere given, and by inquiry where not. 
They are as follows : Corn fodder, shredded and unshred- 
■ded, |3 per ton ; hay $G per ton ; oats 31c per bushel ; corn 
35c per bushel; barley 35c. per bushel; whole milk |1 per 
hundred; skim milk 15 cents per hundred; cream Gc fjer 
lb. ; butter 22c per lb. ; eggs 22c per dozen. By reference 
to card 33 — Feeding Statement — it will be seen that the ani- 
mals ate 328G pounds of ground feed. As stated in note 
of Jan. 12tli and paragraph on Ground Feed, page 48 the 
ground feed w^as composed of 470 pounds of oats and G72 
pounds of barley. The amount of each grain in the ground 
feed should now be ascertained and the value in money com- 
puted. 470 plus G72 gives 1142 ]H)unds in a mixture of 
ground fed. ^ '\^^^^'' --1352 pounds of oats and ^-^xjse __ 
1934 pounds of barley. Debit Ground Feed with each sepa- 
rately and credit Oats and Barley respectively, cards 9 
and 10. 

Ground feed should have been debited and oats and barley 
credited at the time the gain was taken to the mill to be 
•ground. A defect in the memoranda furnished has made it 
necessary to handle it differently. The simplest and most 
direct method of handling a transaction is the best. 

MAN LABOR. 

Having posted all the transactions and made all the rec- 
ords from the January memoranda, you should next trans- 

"To boast of a virtue is to turn it into a vice." 



4 (J FARM ACCOUNTS, 



fer the facts from the auxiliary to the principal cards, or post 
from the auxiliary cards. 

The Labor Kecord cards should be added from left to 
right. The man Avorked 323^ hours. His labor is con- 
i-idered worth the i)revailing rate |1S per month and board. 
The board is considered Avorth |2.5() per week or |11.0T for 
the month of 31 days. The man labor thus cost |29.()T- 
Dividing this by S'l'M, the hours worked, the rate is found 
to be .f.0809. Multiplying this rate by the hours gives the 
cost of each enterprise. The sum of these costs equal $29.07. 
Debit each enterprise with its cost Cards 5, 6, 7, 15, 1, 11, 
19, 2, 9, 17. Credit F. C. Hibbard for labor performed 
118.00 and Food and Fuel for the board |11.07. 

TEAM LABOR. 

The rate ])er hour is assumed to be the same as paid for 
man labor |.0S99. This would seem to be fair inasmuch 
as the man averaged oven' ten hours a day and the labor of 
a man is usually considered an offset for the labor of a 
team an equal number of hours. The team is charged for 
its care and feed separately, cards 31 and 33. Charge the 
enterprises receiving the benefit of Team Labor, cards 15^ 
11, 19, 9, oa, 17, and credit Horses card 4. 

DAIRY PRODUCE. 

On card 32, is recorded the disposition of milk, cream and 
butter. The prices ])ut on the milk, cream and butter 
used in the house are the prevailing ones. Debit Food and 
Fuel, card 15, with ](roducts used and credit Cattle, card 
5a. 

POULTRY PRODUCE. 

On the reverse side of card 32, is a record of the eggs 
laid, used and sold. The eggs sold were recorded at the 

"The unsuccessful believe in luck; the successful helieve in work."' 



FARM ACCOUNTS. 47 

time of sale. The eggs used should now be posted by 
•debiting Food and Fuel, card 15, |l.()r>, and crediting 
Ponltry. card 7, |1.06. 

FEEDING MEMOEANDA. 

Owing to the inconvenience of Aveighing the feed given 
to the live stock every day, it was determined to accept the 
average of three representative days' feeding as the average 
for the month. On card 33, the weight of the several kinds 
of feed has been recorded as taken on the ;jth, 15th, and 
25th of the month. The total quantities and values should 
now be consulted, and entered in the ap])ropriate columns 
of that card. 

The average market price for the montli is used in com- 
puting the value of the products fed out, and for January 
was as follows: Corn fodder |3.00 per ton; skim milk 
15c per hundred ; hay 10.00 per ton ; oats 31c per bushel ; 
corn on the cob 35c per bushel; barley 35c ])er bushel. 

Tiie cattle were fed shredded corn fodder, 130 lbs. on the 
5th, 134 lbs. on the 15th, and 135 lbs. on the 25th. making 
an average of 135 lbs. for each of the three days when the 
weights were taken. The daily average weight of un- 
shredded fodder is found to have been 140 lbs. Thus, the 
cattle consumed daily during the month of January 275 
lbs. of shredded and unshredded corn fodder. The total 
weight for the 31 days of the month was 31 times 275 lbs. 
or 8525 lbs., and the value of this quantity at |3.00 per 
ton is 112.79. 

The ground feed, hay, and skim milk fed the cattle should 
likewise be figured. The feeds fed the horses, liogs, and 
poultry should also be computed and the pro})er extensions 
made. 

Cattle should be debited, card 5a, with the price of feeds 
consumed, 57.77. And Corn, card 11, (|12.70), Ground feed, 
■card If). (.f30.10), Tattle, card 5a f|2.70) skim milk fed the 

■"Our ships would come in if we'd go out with a 1ug to meet th«m." 



48 FARM ACCOUNTS. 



calves, and Hay, card 12 (|12.09), credited. Horses should 
be debited, card 4, (.f 2G.25) and Hay, Oats and Corn, credited 
cards 12, 9, and 11 respectively. Hogs should be debited,, 
card G (|25.15) and Corn and Cattle credited, cards 11 and 
5a respectively. Poultry should be debited, card 7 (|4.51> 
and Corn and Oats credited, cards 11 and 9, respectively. 

GROUND FEED. 

At the beginning of tlie month there was on hand, as noted 
in the inventory, some oats and barley, ground and ready 
to be used in making up the feed. This was mixed together 
and fed. On the 12th of the month six sacks each of oats 
and barley were taken to the mill and ground. Before 
grinding the sacks were weighed; the weight of the oats 
being 470 lbs. and of the barley 672 lbs. Because of the 
inconvenience in weighing either at home or at the feed 
mill, it was assumed that as the sacks used in taking the 
grain to the feed mill later were uniform in size, the weight 
of the two grains would hold in the same proportion as above. 
The price of Ground Feed is computed by dividing the cost 
130.10, card 19 by the amount used, :i,286 pounds, card 33 
which gives 91.6 cents ])er hundred. 

DAIRY STATEMENT CARD. 

This is a record of the milk produced by each cow during 
the month. It may be recorded each day. In this instance 
the milk was weighed three days during the month or for 
six milkings. These weights are added together, divided 
by 3, the number of days represented, and multiplied by 31. 
the days in January. 

The tests are recorded as made and multiplied by the 
]>ounds of milk which gives the total fat. 

Mind your own business and thus give others a chance to mind theirs^ 

— Hubbard. 



FARM ACCOUNTS. 4<> 



HERD RECORD. 

This is a compilation of facts from cards 3(), 3Ga, and SGb 
showing the milk and fat produced. It also gives a com- 
parison of facts from card 32 of the milk products show- 
ing the butter unaccounted for or apparently lost through 
improper skimming and a statement of the disposition of 
the milk and its products. 

TRIAL BALANCE. 

.V trial balance is a trial to see that the ledger cards bal- 
ance or the footings of the two sides are equal. It consists 
of a list of each (}\)en account in the ledger showing the 
name of the account and the total debits and total credits 
set opposite it. These debits and credits must equal each 
other before proceeding- 

In preparing for a trial balance take a finely sharpened 
lead pencil and add the sides of each account placing the 
footings directly under the line following the last entry on 
each side of the account. Take a [-statement card and write 
the name of each account Avith its debit and credit amounts 
in the columns provided. Then add these two columns for 
comparison. 

Since in posting to the cards every transaction must have 
an equal amount of debits and credits, the total sum of 
these debits and these credits should equal each other. 
If they do not, the ledger is out of balance because an error 
has been made (1) in posting, or (2) in adding the sides of the 
account, or (3) in transferring the accounts to the trial 
balance or (4) in adding the trial balance. 

As you do not know just where the error is it will be 
necessary to systematically test each of the four conditions 
above noted. Commence with the first posting and see 
that tlie debits and credits are equal and take up severally 
the folloAving transactions in like manner, placing a dot or 
a check mark after each amount on the cards. Look through 

' ' The only real enemy one has is himself. ' ' 



50 FAEM ACCOUNTS. 



the cards carefully to see if there are any amounts not hav- 
ing (lots or check marks beside them. If there are, there 
is something- wrong. (2) Add again the sides of each ac- 
count and (3) see that the sums are proi)erly carried to the 
Trial Balance. Now (4) add the Trial Balance carefully. 

^^'orking through this routine should bring the desired 
results. If the error is not fi)und, go over the routine 
again and again until the work is correct. 

CLOTHING, FOOD AND FUEL, FAMILY EXPENSES, HOUSE 
HOLD FURNISHINGS. 

These accounts should ordinarily be classed as Business 
Accounts, but since they have nothing whatever to do with 
the farm production, yet are a necessary part of man's liv- 
ing, the net cost of each should be charged to the proprietor 
(F. C. Hibbard) and the account credited witli that amount. 

Before the net cost of each of these accounts can be ascer- 
tained, a reference must be made to the inventory made at 
this time — card 3t:g. Clothing is estimated to be worth 
|135, and Food and Fuel |82.I(). In determining the net 
cost of these accounts these inventories must be considered 
as a credit. Thus. Clothing has a debit of |157.80 and con- 
sidering the inventory .f 135 as a credit, the net cost is |22.80. 
See duplicate card 1-t showing Clothing credited |22.S0, and 
card 1 showing F. C. Hibbard debited |22.80. 

Food and Fuel has an inventory of |82.40. Considering 
this as a credit the net cost is found to be |25.06. See dup- 
licate card 15. Credit Food and Fuel and debit F. C. Hib- 
bard .|25.9C). Family Expense has no inventory to consider 
so it is credited with its total debit |23.35 and F. C. Hib- 
bard debited a like amount. Since the inventory of House- 
hold Furnishings is e(]ual to its total cost, there is no trans- 
fer entry to make. 

These four accounts are very important ones, since they 
represent ex])enditures that are too often the source of 

"Easy money is hard to keep." 



FAEM ACCOUNTS. 51 



tiuaucial embarassnient and distress. Even if no attempt 
is made to make a complete record of tlie business trans- 
acted, these accounts should never be overlool^ed. 

SECOND TRIAL BALANCE. 

A second trial balance should now be taken to determine 
the condition of the ledger since charging the proprietor 
with the living expenses as above. It is apparent that these 
transfers might have been made before taking the first trial 
balance and thus obviated the necessity for a second one, 
but it is safer for the beginner to check himself as often as 
practicable. This Trial Balance is shown on card 35a. 
This gives the true condition of the ledger at the close of 
January. 

BUSINESS STATEMENT. 

A Business Statement is one made to show the *losses 
or tg'^ins of the business. It also shows the losses or gains 
oil each account separately. It naturally shows the cost 
and receipts of each of the accounts representing the things 
produced, bought, or sold for the purpose of gain. Such 
accounts used in January are Real Estate, Horses, Cattle, 
Hogs, Poultry, Machinery and Implements, Oats, Corn, and 
Farm Expense. 

This statement is made from the Trial Balance and In- 
ventory in a manner hereafter explained. 

Take the statement card, and head it like card 35b. Re- 
ferring to the second Trial Balance: Take the first Busi- 
ness Account — Real Estate — and write the name on the 
second line of the card and follow as illustrated with its 
cost — the debit in the Trial Balance. Write underneath 
this the present value (Inventory). Subtracting the pres- 
ent value from the cost a loss of |1.86 is shown. Take the 



*A loss is a decrease of capital. 
tA gain is an increase of capital. 

Hear no ill of a friend, nor speak any of an enemy. — Franklin. 



52 FAEM ACCOUNTS. 



next Business Account — Horses — and to its receipts (credit 
side on second Trial Balance) add its inventory and from 
this total subtract its cost (debit side on second Trial Bal- 
ance) and a loss of |26.43 is shown. Likewise handle the 
remaining Business Accounts. 

FINANCIAL STATEMENT. 

A Financial Statement is one made to show our Jre- 
sources and §liabilities. It is made from the Trial Balance 
and Inventory. It contains a list of the values of the ledger 
accounts with their titles appearing in the Inventory to- 
gether with the accounts and values appearing in the Trial 
Balance whose difference shows something due us or that we 
owe others. 

The difference between this list of resources and liabil- 
ities is the net capital. Another way to determine our net 
capital is to add our net gain, or subtract our net loss from 
our net investment. It is thus apparent that in closing this 
month the difference between our resources and liabilities 
is equal to the sum of our net investment and net gain. See 
card 35c. 

CLOSING THE LEDGER. 

This is a process undertaken at stated times for the pur- 
pose of closing up or ruling up the several accounts in the 
ledger. It is really an unnecessary process with the card 
system unless we wish to discontinue business for as soon 
as one card is full the account is transferred to another 
one and the Business and Financial Statements give a 
complete exposition of the results and standing of the 
business. However, it is a nice process and serves to better 
acquaint the student with the relationship existing be- 
tween the accounts. The ledger should never be closed 
until the Business and Financial Statements have been 



}A resources is anything we have of value. 
§A liability is anything we owe. 

Be always ashamed to catch thyself idle. — Franklin. 



FAEM ACCOUNTS. 53 



made, as these give a thorough test of the condition of the 
ledger for closing. This book gives the open ledger (its 
condition after posting) and the closed ledger (its condition 
after the processes of closing have been completed). In 
closing a ledger take an Inventory and a Trial Balance 
and make a Business and Financial Statement; open a 
Loss and Gain account; into it transfer all losses and 
gains shown in the Business Accounts. 

Open a balance Account ; into it transfer all resources and 
liabilities shown in the Financial Accounts and the inven- 
tories from the Business Accounts. 

CLOSE BUSINESS ACCOUNTS INTO LOSS OR GAIN. 

A business account which has no inventory is closed by 
writing on the less side in red ink the difference between 
the two sides. The date, Loss and Gain, and card number 
of the Loss and Gain Account should also be written. This 
difference should be transferred in black ink to the opposite 
side of the Loss and Gain Account. The account should 
be ruled as shown in the closed ledger. 

Where a Business Account has an inventory that is a 
resource, write the inventory on the credit side in red ink 
and transfer it in black ink to the opposite side of the Bal- 
ance Account and proceed as with an account without an 
inventory. 

CLOSE FINANCIAL ACCOUNTS INTO BALANCE. 

A Financial Account that balances (whose debits and 
credits are equal) is balanced by simply bringing down 
the totals opposite each other and ruling as on card 16 
Family Expense. Where the two sides are unequal write 
on the less side in red ink the difference and carry this in 
black ink to the opposite side of the Balance Account and 
rule as on card 21. 

"After all, the man who is thorough, is the one who is wanted." 



54 FAEM ACCOUNTS. 



If desired, the balance may be brought down underneath 
the rnled acconnt instead of carrying' it to the Balance 
Account. The ledger would then be open ready for busi- 
ness. 

THE USE OF KED INK. 

Red ink should be used sparingly. Its use is to empha- 
size or call attention to, and usually denotes something 
out of its proper place. When a red ink entry is trans- 
ferred it is entered in black ink. Never make the same 
entry twice in red ink. 



'If you would have it done, go; if not, send." 



FAEM ACCOUNTS. 



55 



CHAPTER III. 

OPEN LEDGER. 



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Hubbard. 



56 



FARM ACCOUNTS. 





Who is rich? .He that rejoices in his portion. — Franklin. 



FARM ACCOUNTS. 



57 



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58 



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FAKM ACCOUNTS. 



59 



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FAEM ACCOUNTS. 



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FAEM ACCOUNTS. 



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64 



FAEM ACCOUNTS. 



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68 



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"Affairs like salt fish ought to he a good while soaking." 



70 



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FARM ACCOUNTS. 



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74 



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FAKM ACCOUNTS. 



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CHAPTER IV. 

CLOSED LEDGER. 

Inventory of real and personal property Jan. 31, 1904: 

Real Estate: SE-j Section 4, Township 111, Range 19, 160 
acres at |60 per acre. 

Horses: Topsy, black mare G years old |100; Kitty, 
black mare 6 years old flOO; Nell, gray mare 14 years old 
$125; Bill, gray gelding 16 years old -^75; Mande, brown 
mare 2 years old |40 ; Jess, brown mare 1 year old |20. 

Cattle: Cows— Nell, grade shorthorn 2 years old |30; 
Black and White Heifer, grade shorthorn 2 years old |25; 
Red Heifer, grade shorthorn 2 years old |25 ; Crossy, grade 
shorthorn 6 years old |30; Whitey, grade shorthorn 10 years 
old |25; Durham, grade shorthorn 8 years old |30; Black 
and White Cow, Jersey shorthorn 8 years old |25; Dot, 
grade shorthorn 10 years old |30; Star, grade shorthorn 7 
years old |25; Bangs, grade shorthorn 2 years old $25; 
Holstein, grade Holstein 6 years old |22. 

Yearling Heifers — Daisy, grade shorthorn |10 ; Belle, 
grade shorthorn |18; Bess, grade Holstein |10. 

Fattening Cattle — Two red and white steers |95. 

Bull — Jack, grade shorthorn 1 year old |20. 

Calves— Five, |41. 

Hogs : 3 brood sows at $15 ; 8 hogs f 02 ; 7 hogs |66.20 ; 

Poultry: Ninety chickens at 33^c. 

Machinery and Implements: Vehicles — 1 lumber wagon 
$25 ; 1 old lumber wagon |5 ; 1 two-seated road wagon |45 ; 
] surrey $55; 1 old one-horse buggy |5 ; 1 pair light bobs 
$10 ; 1 cutter |15. 

Machinery— 1 binder |15; 1 mower |18; 1 hay rake |3 ; 
1 seeder |28; 1 fanning mill |20; 1 corn sheller $5; 1 cream 
separator $40; hay fork and rope $6.50; 1 grindstone 75c. 

"Better wear out shoes than sheets." 



78 FARM ACCOUNTS. 



Implements — 1 sulky plow |o5; 2 old walking plows $5;. 

1 sj)ring tooth harrow |T ; 1 old wood-frame harrow |3 ; 1 
disk |10; 1 two-horse cultivator |20; 1 old two-horse cul- 
tivator |4 ; 1 one-horse cultivator |2. 

Tools— Forks |1.25; 1 scoop shovel 75c; small tools $1.50; 
hoes and rakes 50c; 1 set barn scales |8. 

Horse Equipment — 1 double harness |20; 1 old double 
harness |5 ; 1 light double harness |25 ; blankets |3. 

Oats: Market value 34c per bushel. 40 bu. 18 lbs. in 
feed boxes at barn; 3 bu. ground and in large sack. 

Bin Measurements— No. 1— IG ft. 6 in. by 12 ft. 10 in. by 

5 ft. 10 in. ; No. 5—12 ft. in. by 6 ft. by 3 ft. 7 in. ; No. 6— 
11 ft. by ft. by 4 ft. 10 in. 

Barley: Market value 35c per bushel. 207 bu. 34 lbs. 
Corn: Market value corn on cob 35c per bushel; fodder 
|3 per ton. 

Bin Measurements — No. 1 — 19 ft. G in. by 7 ft. 3 in. by 

6 ft.; No. 2—5 ft. by 5 ft. by 9f in.; No. 3— Round bin, diam- 
eter 8 ft., height 4 ft.; 11,880 lbs. corn fodder. 

Hay : Market value $G per ton. Mow No. 1—28 ft. by 30 
ft. by 18 ft. ; No. 2—28 ft. by 30 ft. by G ft. G in. 

House Fumishings: 2 kitchen ranges |30; 2 tables (1 
kitchen and 1 dining) |10; 9 dining-room chairs |15; 4 rock- 
ing chairs |7; G kitchen chairs |2; 1 large upholstered chair 
|5; 2 upholstered chairs |5; 1 bedroom suite |15; 2 bedroom 
suites |20; 1 bedroom suite |5; carpets |30; bedding |50 

2 couches |5; 1 cot |1 ; 1 parlor table |2; 1 sideboard |15 
1 wardrobe |50; 1 secretary |15; 1 secretary |5; 1 clock |4 
1 piano $150; kitchen utensils and stove ware |5; dishes 
|25; refrigerator |15; churn |2. 

Clothing: Men's clothing |G0 ; women's clothing |75. 
Food and Fuel: Considered same as January 1st $82.40. 
*Cash: Balance on hand $429.91. 



*This was taken by actual count. 

"To be humble to superiors is duty, to equals courtesy, to inferiors 

nobleness.' ' 



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FARM ACCOUNTS. 



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82 



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FAEM ACCOUNTS. 



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84 



FAEM ACCOUNTS. 





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FAEM ACCOUNTS. 



85 



























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FAEM ACCOUNTS. 



87 





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FARM ACCOUNTS. 



89 











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00 



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FARM ACCOUNTS. 



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92 



FAEM ACCOUNTS. 





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Approve not of him who commends all you say. — Franklin. 



FARM ACCOUNTS. 



93 



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Necessity never made a good bargain. — Franklin. 



94 



FAEM ACCOUNTS. 



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51 

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CHAPTER V. 

PRACTICE WORK. 

Feb. 1. — Hours of labor: Cattle 4^; borses 2; hogs f; 
poultry i- . . ■ Eggs laid 3 . . . . Set aside for borne use : 1 gal- 
lon milk, 1 pint cream. 

Feb. 2. — Hours of labor: Cattle 4i; borses 2; hogs f ;. 
poultry i . . . . Eggs laid 1 . . . . Set aside for home use : 1 gal- 
lon milk, 6 eggs. 

Feb. 3. — Sold 1 gallon cream 80c; 4^ pounds butter at 
23^c Hours of labor : Cattle 4^ ; borses 2 ; bogs f ; poul- 
try i ; hauling grist for feed 1 man and team 4, 2 men f . . . . 
Eggs laid l....Set aside for home use: 1 gallon milk, 3^ 
quarts cream. 

Feb. 4.— Hours of labor: Cattle 4^; horses 2; hogs ^;. 
poultry ^....Eggs laid 2.... Set aside for home use: 5 
quarts milk, 3 quarts cream, 6 eggs. 

Feb. 5. — Paid personal property taxes |6.51 (Charge Farm 
Expense) ; medicine 50c ; binder twine $22.50 ; wood |8 ; ker- 
osene 15c; stationery 27c. . . .Bought of Mercantile Co. on ac- 
count, groceries 50c .... Sold 81 bushels and 8 pounds of oats 
at 35c ; 5|^ quarts of cream at 20c .... Hours of labor : Cattle 
4| ; horses 2 ; hogs | ; poultry 1^ ; marketing oats 1 man and 
team 3, 2 men -1. . . .Eggs laid 1. . . .Set aside for home user 
4^ quarts milk, 1 pint cream. 

Weight of feeds fed to live stock to-day : Cattle — Shred- 
ded corn fodder 135 lbs., unshredded corn fodder 139 lbs., 
hay 129 lbs., ground feed 80 lbs., oats 2 lbs., skim milk 57 
lbs. ; horses — Hay 119 lbs., oats 46 lbs., corn on cob 11 lbs. ; 
hogs — Corn on cob 209 lbs. and all skim milk and butter- 
milk not otherwise used; poultry — Corn on cob 10 lbs., oats 
11 lbs. 

The weight of milk given by each cow morning and even- 
ing was as follows : Red Heifer, morning 6.9 lbs., evening 

Troubles grow by recounting them. — Hubbard. 



«;S FAEM ACCOUNTS. 



7.3 lbs. ; Nell, moi-uiug 11.2 lbs., evening ll.S lbs. ; Black 
and White Heifer, morning 5 lbs., evening 5.1 lbs. ; Crossy, 
morning 10.9 lbs., evening 1(1.7 lbs. ; Whitey, morning 8.1 
lbs., evening 7.1) lbs. ; Black and White Cow, morning 8.8 
lbs,, evening 8.7 lbs. ; Durham, morning 9.1 lbs., evening 9.2 
lbs. ; Dot, morning 14. G lbs., evening 14.5 lbs. ; Star, morn- 
ing 5.2 lbs., evening 5.1 lbs. 

Took sample of each cov:'s milk at both riiilkings today for 
composite test. 

Feb. 3. — Hours of labor: Cattle 4^; horses 2; hogs |; 
]>oultry 0, ....Eggs laid 3.... Set aside for home use: 3^ 
quarts milk, 4 eggs. 

Eeb. 7. — Sold pounds butter at 22c. . . .Hours of labor: 
Cattle 4^ ; horses 2 ; hogs ^ ; poultry f, . . . . Eggs laid 4 . . . . Set 
aside for home use : 4^ (juarts milk, 5 pounds butter. 

Feb. 8.— Hours of labor: Cattle 4^; horses 2; hogs f; 
}>oultry I. . . .Eggs laid 5. . . .Set aside for home use : 1 gal- 
lon milk, 5 pounds dressed chicken. 

Feb. 9. — Bought flour !^12 Bought of Mercantile Co. 

on account, sugar |1. . . .Sold 5 pounds butter at 22c. . . . 
Hours of labor : Cattle 44^ ; horses 2 ; hogs f ; poultry ^ ; 
hauling wood 1 man and team 4. . . .Eggs laid 4. . . .Set aside 
for home use : 1 gallon milk, 1 pint cream. 

Feb. 10. — Hours of labor: Cattle 4|^; horses 2; hogs f ; 
]K)ultry Ji. . . . Eggs laid 3 . . . . Set aside for home use : 1 gal- 
lon milk, 1 pint cream, 10 eggs. 

Feb. 11. — Paid subscription to ''Farmers' Tribune" to 
Feb. 1. 1905, |1 ; clothes-line 70c; tie-rope for horses 25c; 
medicine 10c....Sold 5 pounds butter at 22c; 4f quarts 
cream at 20c .... Hours of labor : Cattle 4^ ; horses 2 ; 
hogs ^ ; ]>oultry i^ . . . . Eggs laid 4 . . . . Set aside for home use : 
3 quarts milk, 4 quarts cream. 

Feb. 12.— raid A. O. U. W. assessment |1 Bought of 

Mercantile Co. on account, groceries 40c; overalls 50c.... 
Sold Mercantile Co. on account, 5 pounds butter at 22c. . . . 
Hours of labor: Cattle 4^ ; horses 2; hogs 5; poultry ^ 

"What are you? Not what you hav3 been." 



FARM ACCOUNTS. <)«j 

Eggs laid 4. . . .Het aside for home use: 1 gallon milk, 

Feb. 13. — Bought oyster shells for poultrj' 25c; shoe re- 
pairs 15c.... Sold 5 lbs. butter at 25c; 3 quarts cream at 
20c. . . .Gave to Mrs. Riddell 11^ lbs. butter valued at 22c. per 
pound .... Hours of labor : Cattle 4^ ; horses 2 ; hogs | ; 
poultry i- ■ • ■ Kggs laid 8 . . . . Set aside for home use : 1 
gallon milk, 1 ]>int cream. 

Feb. lA. — Hours of labor: Cattle 41; horses 2; hogs f ; 
poultry J. ...Eggs laid 5.... Set aside for home use: 5 
pounds butter, 5 quarts milk, 1 pint cream, 4 eggs. 

Feb. 15. — Hours of labor : Cattle 4^ ; horses 2 ; hog® f ; 
poultry l- . . . Eggs laid 9 . . . . Set aside for home use : 1 gal- 
lon milk, 1 (piart cream, 4^ pounds dressed chicken. 

AA'eight of feeds fed to live stock to-day : Cattle — Shred- 
ded corn fodder 134 lbs., unshredded corn fodder 141 lbs., 
hay 130 lbs., ground feed 02 lbs., oats 2 lbs., skim milk 57 
lbs.; horses — Hay 121 lbs, oats 46 lbs., corn on cob 11 lbs.; 
hogs — Corn on cob 211 lbs. and all skim milk and butter- 
milk not otherwise used; poultry — Corn on cob 10 lbs., oats 
to lbs. 

The weight of milk given by each cow, morning and even- 
ing, was as folloAvs : Red Heifer, morning 7 lbs., evening 
7.2 lbs.; Nell, morning 11.5 lbs., evening 11.9 lbs.; Black 
and White Heifer, morning 4.9 lbs., evening 4.9 lbs. ; Crossy, 
morning 10.0 lbs., evening 10.8 lbs. ; VVliitey, morning 7.3 
lbs., evening 7.2 lbs. ; Black and White Cow, morning 8.5 
lbs., evening 8.0 lbs. ; Durham, morning 9.3 lbs., evening 9.2 
lbs.; Hot, morning 14.0 lbs., evening 14.7 lbs.; Star, morn- 
ing 4.9 lbs., evening 4.7 lbs 

Took sample of each cow's milk at both milkings to-day 
for composite test. 

Feb. 16. — Sold 5 pounds butter at 23c. . . .Sold Mercantile 
Co. on account, lOj pounds butter at 20c. . . .Hours of labor: 
Cattle 4|^; horses 2; hogs f ; poultry ^; sacking oats for 
market 2 men ^; sacking barley for grist 2 men ^. . . .Eggs 
laid 10. . . .Set aside for home use: 4^ quarts milk, 1 pint 
cream, 10 eggs. 

The world treats you as well as you treat it. — Hubbard. 

Lora 



100 FAKM ACCOUNTS, 



Feb. 17. — I'uid sleigh repairs 50c; saAv filing GOc; oil 
meal for cattle |1.G5; grinding feed GOc; postal cards 24:C 
....Bought of Mercantile Co. on account, groceries $1.90; 
lamp chimney 10c .... Sold 95 bushels oats at 35c .... Hours 
of labor: Cattle 4^; horses 2; hogs f ; poultry ^; hauling 
grist 1 man and team 3 . . . . Eggs laid 6 . . . . Set aside for 
home use: 4f quarts milk, 3 quarts cream. 

Feb. 18. — I'aid for 1 pair stockings 25c; Degree of Honor 
assessment |2....1>ought of Mercantile Co. on account, 1 
broom 35c. . . .Sold to Mercantile Co. on account, 10 pounds 

butter at 22c Sold 11 bushels barley at 42f c Hours 

of labor: Cattle ^^, horses 2; hogs f ; poultry i Eggs 

laid 11. ...Set aside for home use: 1 gallon milk, 1 pint 
cream. 

Feb. 19.— Bought wood |4.50. . . .Bought of Mercantile Co. 
on account, crackers 25c; cloth and ribbons |1.43. . . .Hours 
of labor : Cattle U ; horses 2 ; hogs ^ ; poultry i ; cutting 
wood 1 man ^. . . .Eggs laid 8. . . .Set aside for home use: 
4^ quarts milk, 1 i)int cream, 8 eggs. 

Feb. 20. — Bought wood |4.50; medicine 15c Bought 

of Mercantile Co. on account, kerosene and oranges 54c 

Sold 1 gallon cream at 80c. . . .Hours of labor: Cattle 

41 ; horses 2 ; hogs f ; poultry ^ ; hauling wood 1 man and 

team 3, cutting wood 1 man 1 Eggs laid 9 Set aside 

for home use: 1 gallon milk, 1 quart cream. 

Feb. 21. — Paid subscription to ''American Boy," to Feb- 
ruary, 1905, |1 Hours of labor: Cattle H; liorses 2; 

hogs f ; poultry i Eggs laid 13 Set aside for home 

use : 5 pounds of butter, 4| quarts milk, 1 pint of cream 

Sold 5 doz. eggs at 25c. 

Feb. 22.— Sold 4 dozen eggs at 25c Bought medicine 

55c ; lemons 10c ; candy 5c Hours of labor : Cattle 4^ ; 

horses 2; hogs f ; poultry ^ . . .Eggs laid 8. . . .Set aside 
for home use: ^ quarts milk, 1 pint cream, 8f pounds 
dressed chicken, 8 eggs. 

"You must be dead to many things, if you would rise." 



FAEM ACCOUNTS. 



101 



Feb. 23. — Hours of labor: Cattle 4^; horses 2; hogs f ; 

poultry i Eggs laid 7 Set aside for home use: 6^ 

quarts milk. 1 quart cream. 

Feb. 24. — Sold to Mercantile Co. on account, 10 pounds 

butter at 22c Sold to Mrs. Bixby 5 pounds butter at 22c. 

She paid |1, balance to be charged to her account. . . .Bought 
of Mercantile Co. on account, crackers 60c.... Hours of 
labor: Cattle 4-|; horses 2; hogs ^; poultry i; cutting 
wood 1 man 2. . . .Eggs laid 8. . . .Set aside for home use: 
4i quarts milk, 1 pint cream. 

Feb. 25. — Hours of labor: Cattle 44; horses 2; hogs f ; 

poultry I Eggs laid 10 Set aside for home use : 4^ 

quarts milk, 10 eggs. 

Weight of feeds fed to live stock to-day : Cattle— Shred- 
ded corn fodder 13G lbs., unshredded corn fodder 140 lbs., 
hay 131 lbs., ground feed 02 lbs., oats 2 lbs., skim milk 57 
lbs. ; horses— Hay 120 lbs., corn on cob 11 lbs., oats 46 lbs. ; 
hogs — Corn on cob 210 lbs. and all skim milk and butter- 
milk not otherwise used; poultry — Corn on cob 10 lbs., oats 
12 lbs. 

The weight of milk given by each cow, morning and even- 
ing, was as follows : Red Heifer, morning 6.8 lbs., evening 
6.5 lbs.; Nell, morning 11.3 lbs., evening 10.7 lbs.; Black 
and White Heifer, morning 4.5 lbs., evening 4.4 lbs. ; Crossy, 
morning 10.5 lbs., evening 10.4 lbs.; Whitey, morning 6.9 
lbs., evening 7 lbs.. Black and White Cow, morning 8.7 lbs., 
evening, 8.6 lbs. ; Durham, morning 9.1 lbs., evening 9.3 lbs. ; 
Dot, morning 14.5 lbs., evening 14.4 lbs. ; Star, morning 4.8 
lbs., evening 4.4 lbs. 

Took sample of each cow's milk at both milkings to-day 
for composite test. 

Feb. 26.— Hours of labor: Cattle H; horses 2; hogs f; 

poultry i Eggs laid 10 Set aside for home use: 1 

gallon milk, 1 quart cream. 

Fashion is a barricade "behind which people hide their nothingness. 

— Hubbard. 



102 FARM ACCOUNTS. 



A test was made to-day of the composite samples of each 
cow's milk taken on the 5th, 15th and 25th of the mouth. 
This test shows that the per cent of butter fat contained in 
each cow's milk was as follows: Red Heifer 3.8; Nell 3.8; 
Black and White Heifer 4; Crossy 3.6; Whitey 3.8; Black 
and White Cow 4.2; Durham 3.8; Dot 3.9; Star 4.1. 

Cream from this morning's skimming tested 25 per cent 
butter fat. 

Feb. 27. — Bought medicine $2.... Bought of Mercantile 
Co. on account, sorghum and sugar |1.50. . . .Sold Mercan- 
tile Co. on account, 10 pounds butter at 22c.... Sold 1^ 
quarts cream at 2()c .... Hours of labor : Cattle 4^ ; horses 
2; hogs f ; poultry ^. . . .Eggs laid 10. . . .Set aside for home 
use: 1 gallon milk, 1 pint cream. 

Feb. 28. — Bought books and stationery 75c; medicine 
25c .... Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; poul- 
try l- . . . Eggs laid 11 ... . Set aside for home use : 4^ quarts 
milk, 1 pint cream. 

Feb. 29.— Sold 10 bushels 18 pounds oats at 33ic; 2 bush- 
els 8 pounds ear corn at 52c ; 303 pounds hay at $6 per 

ton Received for board of F. B. Headley |11.50 Sold 

4 doz. eggs at 25c. . . . Hours of labor : Cattle 4^; horses 2; 
hogs |; poultry 1|. . . .Eggs laid 3. . . .Set aside for home 
use: 5 pounds of butter, 4^ quarts milk, 1 pint cream, 7 
eggs. 

The rate of wages during tlie month is |18 per month and 
board. The board is figTired at $2.50 per week. 

The prices of feeds and products used during the month 
are as folloAvs : Corn fodder |3 per ton ; hay |7 per ton ; oats 
36c per bushel ; corn 35c per bushel ; barley 36c per bushel ; 
whole milk |1 per hundred ; skim milk 15c per hundred ; 
cream 80c per gallon; butter 22c per pound; eggs 25c per 
dozen ; dressed chicken 8c per pound. 

Reference should be made to the explanations and illus- 
trations in January for guidance in calculating and record- 
ing the values on the auxiliary cards. 

Creditors have better memories than debtors. — Franklin. 



FARM ACCOUNTS. 103 



I^ar. 1.— raid for medicine 25c Bought of Mercan- 
tile Co. on aceoiuit, cream of wlieat 15c; underclothing 

ll.TU ; baking powder 4Uc Sold Mercantile Co. on account, 

15 lbs. butter at 22c Hours of labor: Cattle 4^; horses 

2; hogs ^; poultry i- . . .Eggs laid 12. . . .Set aside for home 
use : 1^ gallons milk, 3 pints cream, 5 eggs. 

Mar. 2.— raid for grinding feed GOc Hours of labor : 

Cattle U; horses 2; hogs ^] poultry i... .Eggs laid 8. . . . 
Set aside for home use : 1^ gallons milk. 

Mar. 3. — Paid for nutmegs 10c ; barber 10c Hours of 

labor : Cattle 4^ ; horses 2 ; hogs | ; poultry i . . . . Eggs laid 

11 Set aside for home use: If gallons milk, 1 pint 

cream, 6 eggs, 4 pounds butter. 

Mar. 4.— Hours of labor: Cattle 4^; horses 2; hogs f; 

poultry i Eggs laid 11 Set aside for home use : 1^ 

gallons milk, 1 pint cream. 

Mar. 5.— Paid postage 10c ; medicine |2.95 ; pail for house 

45c Bought of Mercantile Co. on account, *soap 25c; 

yeast 5c; oranges 3()c; rubbers and overalls |1.35 ; gloves 

20c Sold Mercantile Co. on account, 10 lbs. butter at 22c 

Sold to M. G. Ilibbard on account, 1 lb. butter 20c 

Hours of labor: Cattle 4^; horses 2; hogs f ; poultry i; 
jchurning 1 man 1, 1 woman f ; hauling manure to corn land 

2 men and team 3 Eggs laid 11 Set aside for home 

use: 1^ gallons milk, 1 pint cream, 4 eggs. 

Weight of feeds fed to live stock to-day: Cattle— Corn 
fodder 134 lbs., hay 33 lbs., ground feed 74 lbs., skim milk 
65 lbs.; horses- Hay 145 lbs., oats 00 lbs.; hogs— Corn on 
cob 120 lbs. and all skim milk and buttermilk not otherwise 
used ; poultry — Oats 14 lbs., corn on cob 4 lbs. 

The weight of milk given by each cow, morning and even- 
ing, was as follows : Red Heifer, morning 6.3 lbs., evening 
6.2 lbs. ; Nell, morning 9.6 lbs., evening 9.3 lbs. ; Black and 
White Heifer, morning 4 lbs., evening 3.9 lbs. ; Crossy, morn- 



♦Unless otherwise specilied charge soap to Family Expense. 
tEnter under Man Labor. 

"Well done is better than well said." 



104 FAEM ACCOUNTS. 



iiig 10.2 lbs., eveniug 10.3 lbs,; Whitey, morning G.o lbs., 
evening 0.3 lbs.; Black and White Cow, morning 8.1 lbs., 
evening 7.9 lbs, ; Durham, morning 8.5 lbs., evening 8.1 lbs. ; 
Dot, morning 13.3 lbs., eveniug, 13.4 lbs. ; Star, morning 4 
lbs., evening 3.8 lbs,; Holstein, morning 10. 8 lbs., evening 
17.3 lbs. 

Took sample of each cow's milk at both milkings to-day 
for composite test, Holstein's milk used to-day for first 
time since birth of calf on the 2d. 

Mar. 6. — Hours of labor: Cattle -i^; horses 2; hogs f; 
poultry ii. . . .Eggs laid 13. . . .Set aside for home use: 1^ 
gallons milk, 1 pint cream. 

Mar. 7. — Paid for medicine 50c. . . .Bought of Mercantile 
Co. on account, cloth and laces |1; rubbers 55c; tea, salt 
and kerosene |1.50. . . .Sold Mercantile Co. on account, 5 
lbs. butter at 22c. . . .Hours of labor: Cattle 4^; horses 2; 
hogs f ; poultry j^; hauling manure to corn land 1 man and 
team 5|^....Eggs laid 17.... Set aside for home use: If 
gallons milk, 1 pint cream, 8 eggs. 

Mar. 8. — Hours of labor: Cattle 4^-; horses 2; hogs f; 
poultry ^ ; hauling manure to corn land 1 man and team 2f ; 
hauling manure for apple trees 2 men and team 1^ (Charge 
Fcn-iu E.rpenfte)', hauling wood 1 man and team 3; churning 
1 man 1 and 1 woman ^. . . .Eggs laid 10. . . .Set aside for 
home use : 1\ gallons milk. 5|^ pounds dressed chicken, 
3 eggs. 

Mar. 9. — Paid for cheese 38c ; bananas 15c ; filing saw 25c 
(Charge Machineri/ and Implements) : hair cut 20c; caps 75c 

Sold Mrs. Sherpy 5 lbs, butter at 22c. She paid |1, the 

balance to be charged to her account. .. .Hours of labor: 
Cattle 4^; horses 2; hogs f; poultry j^; cutting wood 1 
man l....Eggs laid 25.... Set aside for home use: 1^ 
gallons milk, 1 ]tint cream. 

Mar. 10. — Paid for clothing |4; medicine 15c; postage 
10c; railroad fare and expenses of John Hibbard to Fari- 
bault and return .f 2.1 0. .. .Bought of Mercantile Co. on 

"Read much, Ijut not too many books." 



FARM ACCOUNTS. ^Oo 



account, breakfast food 15c; thread 25c; umbrella $1..., 
Sold to Mercantile Co„ on account, 5 lbs. butter at 22c. . . . 
Hours of labor : Cattle A^; horses 2; hogs f ; poultry i. . . . 
Eggs laid 21 . . . .Set aside for home use: 1:^ gallons milk, 
1 pint cream, 5 pounds butter. 

Mar. 11. — Hours of labor: Cattle 4i ; horses 2; hogs f; 
poultry ^ ; hauling manure to corn laud 1 man and team 3^ ; 
churning 1 man f, 1 woman ^. . . .Eggs laid 22. . . .Set aside 
for home use: 1^ gallons milk, 3 pints cream, 5 eggs, 4 
pounds dressed chicken. 

Mar. 12. — Paid for bananas 15c.... Sold ^ gallon cream 
at 80c .... Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; 
poultry ^; cutting wood 1 man 2^; churning 1 man ^, 1 
woman ^. . . .Eggs laid 25. . . .Set aside for home use: 1| 
gallons milk, 1 pint cream, 6 eggs. 

Mar. 13. — Hours of labor: Cattle 4^; horses 2; hogs f; 
poultry ^. . . .Eggs laid 26. . . .Set aside for home use: 1^ 
gallons milk, 1 pint cream, C eggs. 

Mar. 14.— Paid for medicine $3.35; fish 30c; thread and 
cloth 11.54; oil meal for cattle 90c. .Received cash from F. 
B. Headley for 140 lbs. corn on cob at 35c per bu. ; 84 lbs. oats 
at 36c per bu. ; 144 lbs. hay at |6 per ton . . . .Hours of labor; 
Cattle 4i ; horses 2; hogs f ; poultry -l; hauling manure to 
corn land 1 man and team 2^; churning 1 woman 1^.... 
Eggs laid 23. . . .Set aside for home use: 1§ gallons milk, 
1 iiint cream. 

Mar. 15. — Paid for medicine dropper 5c; weighing hogs 
20c; barber 35c; nurse for care of daughter 11 days at |3 
Sold 2.605 lbs. hogs at |3.05 Hours of labor: Cat- 
tle 4^; horses 2; hogs q; poultry f; ; marketing hogs 2 men 
and 2 teams 5; hauling manure to corn land 2 men and 1 
team 2|. . . .Eggs laid 22. . . .Set aside for home use: 1 gal- 
lon milk, 1 pint cream, 4 eggs. 

Weight of feeds fed to live stock to-day : Cattle — Corn 
fodder 130 lbs., hay 30 lbs., ground feed 79 lbs., skim milk 
65 lbs.; horses — Hay 165 lbs., oats 69 lbs.; hogs — Corn on 

Think twice before you speak and then talk to yourself. — Hubbard. 



106 FARM ACCOUNTS. 

cob 105 lbs. and all skim milk and buttermilk not otherwise 
used ; poultry — Oats 12 lbs., corn on cob 4 lbs. 

The weight of milk given by each cow, morning and even- 
ing, was as follows : Red Heifer, morning 5.9 lbs., evening 
G lbs. ; Nell, morning 9 lbs., evening 8.7 lbs. ; Black and 
White Heifer, morning 3.3 lbs., evening 3 lbs. ; Crossy, morn- 
ing 10.1 lbs., evening 10 lbs. ; Whitey, morning 5.9 lbs., even- 
ing 6.1 lbs.; Black and White Cow, morning 7.7 lbs., evening 
7.1 lbs. ; Durham, morning 8.6 lbs., evening 8.2 lbs. ; Dot, 
morning 12.8 lbs., evening 12.5 lbs. ; Star, morning 3.5 lbs., 
evening 3.2 lbs. ; Holstein, morning 17.2 lbs., evening 17.3 
lbs. 

Took sample of each cow's milk at both milkings to-day 
for com])Osite test. 

Mar. 16— I'aid barber 35c. . . .Bought of Mercantile Co.-on 
account, crackers 53c; blanket |l....Sold Mercantile Co. 
on account, 13f lbs. butter at 22c. . . .Received check from 
Crescent Creamery Co. for milk delivered to them January 

25th 18.44* Sold 1 qt. cream 20c Hours of labor: 

Cattle 4^; horses 2; hogs f ; poultry ^; hauling manure to 
corn land 1 man 1| ; sacking grist for feed 1 man 1^ ; cut- 
ting Avood 1 man If. . . .Eggs laid 25. . . .Set aside for home 
use: 1| gallons milk. 1 pint cream, 6 eggs. 

Mar. 17. — Hours of labor: Cattle 4^; horses 2; hogs f ; 
poultry ^; hauling manure to corn land 2 men and team 4; 
churning 1 man 1^. . . .Eggs laid 24. . . .Set aside for home 
use: 1| gallons milk, 1 quart cream, 7 eggs. 

Mar. 18.— Paid telephone rent to Oct., 1904, |6.30; grind- 
ing feed 60c; 1 sack bran 47c; camphor 15c; insoles 10c; 
flower fund of Degree of Honor 25c; A. O. U. W. assessment 
|1. . . .Bought of Mercantile Co. on account, rice 25c; lemon 
extract 10c ... . Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; 
poultry f^ ; cutting wood 2 men H; hauling grist for feed 1 
man and team 4. . . .Eggs laid 30. . . .Set aside for home use: 
1^ gallons milk, 8 eggs. 



*Debit cash $8.44; credit CresceTit Creamery Co. $8.40 and Cattle 4c. 
"You must work to be happy." 



FARM ACCOUNTS. H)j 



Mar. 19. — I'aid for coal |21.75; medicine 95c Sold ^ 

gallon cream iUc. . . .Hours of labor: Cattle 4^; horses 2; 
hogs f ; poultry J; churning 1 woman 1^; hauling manure 
to corn land 1 man and team 4. . . .Eggs laid 24. . . . Set aside 
for home use : 1§ gallons milk, 1 pint cream, 12 eggs. 

Mar. 20. — Hours of labor : Cattle 4^ ; horses 2 ; hogs | ; 
poultry ^. . . .Eggs laid 28. . , .Set aside for home use: If 
gallons milk, 1 pint cream, 8 eggs, 5 pounds butter. 

Mar. 21. — l*aid for medicine 10c; bananas 15c. . . .Bought 
of Mercantile Co. on account, sugar |1; prunes 50c; yeast 
10c; darning cotton 10c....Sold to Mercantile Co. on ac- 
count, 9:^ lbs. butter at 22c. . . .Sold ^ gallon cream 40c. . . . 
Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; poultry ^ ; 
cutting wood 2 men l|....Eggs laid 31.... Set aside for 
home use : 1| gallons milk, 18 eggs. 

Mar. 22. — Hours of labor: Cattle 4^; horses 2; hogs f ; 
poultry ^; cutting wood 2 men 4|^. . . .Eggs laid 33. . . .Set 
aside for home use: If gallons milk, 1 pint cream, 1 egg. 

Mar. 23. — Paid for tish 18c; postage 20c; medicine 20c; 
bananas 15c; shoes and blacking |3. 10 ; towel 15c. . . .Bought 
of Mercantile Co. on account, starch 10c ; soap 50c ; bird- 
seed 10c; lamp chimney 10c; salt 15c; gingham 37c; calico 
TOc; oranges 15c. . . .Sold Mercantile Co. on account, 14 lbs. 
butter at 22c. . . .Sold ^ gallon cream 40c; 5 lbs. butter at 
22c. . . .Hours of labor: Cattle 4^; horses 2; hogs f ; poul 
try i ; cutting wood 2 men 3^ . . . . Eggs laid 28 ... . Set aside 
for home use : 1^ gallons milk, 3 pints cream, 7 eggs. 

Mar. 24. — Hours of labor: Cattle 4^; horses 2; hogs f ; 
poultry ^ ; churning 1 woman 2; cutting wood 2 men 1^. . . . 
Eggs laid 32. . . .Set aside for home use: If gallons milk, 
1 pint cream, 12 eggs, 4^ pounds dressed chicken. 

Mar. 25. — Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; 
poultry I ; covering wood 2 men 2 ; cutting wood 2 men 3. . . . 
Eggs laid 38. . . .Set aside for home use: 1^ gallons milk, 
1 pint cream, 10 eggs. 

The man who does his work well will hold his job. — Hubbard. 



108 PWEM ACCOUNTS. 



Weight of feeds fed to live stock to-day: Cattle — Corn 
fodder 132 lbs., hay 33 lbs., ground feed 78 lbs., skim milk 
65 lbs.; horses — Hay 170 lbs., oats 75 lbs.; hogs — Corn on 
cob 75 lbs. and all skim milk and buttermilk not otherwise 
used; poultry- — Oats 10 lbs., corn on cob 4 lbs. 

Each cow's milk was weighed to-day, morning and even- 
ing, with the following results: Bed Heifer, morning 5.8 
lbs., evening 5.7 lbs.; Nell, morning 8.5 lbs., evening 8.3 lbs.; 
Black and White Heifer, morning 3 lbs., evening 2.9 lbs.; 
Crossy, morning 9.7 Ibs^, evening 9.7 lbs. ; Whitey, morning 
5.7 lbs., evening 5.8 lbs. ; Black and White Cow, morning 7.5 
lbs., evening 7.3 lbs.; Durham, morning 8.1 lbs., evening 8 
lbs. ; Dot, morning 12.3 lbs., evening 12.2 lbs. ; Star, morn- 
ing 2.9 lbs., evening 3 lbs. ; Holstein, morning 17.1 lbs., even- 
ing 17.2 lbs. 

Took sample of each cow's milk at both milkings to-day 
for composite test. 

Mar. 26. — Paid for clothing 75c. . . .Sold 1 qt. cream 20c; 
5 lbs. butter at 22c .... Hours of labor : Cattle 4^ ; horses 2 ; 
hogs 5; poultry I; cutting wood 2 men 3; marketing milk, 
cream and butter 1 man and team 3. . . .Eggs laid 26. . . .Set 
aside for home use : If gallons milk, 1 pint cream, 8 eggs. 

A test was made to-day of the composite samples of each 
cow's milk taken on the 5th, loth and 25th of the month. 
This test shows the per cent of butter fat in each coav's milk 
as follows: Bed Heifer 3.9; Nell 3.4; Black and White 
Heifer 4.1 ; Crossy 3.5 ; Whitey 3.8 ; Black and White Cow 
4 ; Durham 3.7 ; Dot 3.9 ; Star 4.2 ; Holstein 2.8. 

Tested samr)le of this morning's cream, which showed 27 
per cent butter fat. 

Mar. 27. — Hours of labor : Cattle 4| ; horses 2 ; hogs f ; 
poultry ^; churning 1 woman 2.... Eggs laid 37.... Set 
aside for home use : If gallons milk, 1 pint cream, 2 eggs. 

Mar. 28. — Paid for medicine |1 ; apples 50c. . . .Bought of 
Mercantile Co. on account, prunes and crackers .|1.75.... 

The man who tells you all of his troubles becomes one of yours. 

— Huhliard. 



FARM ACCOUNTS. 109 



Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; poultry ^ ; 
marketing oats and hauling home coal at one trip to town, 

1 man and team 3 (Time sJionld be divided equally between 
Oats and Food and Fuel) . . . .Eggs laid 40. . . .Set aside for 
home use : 1^ gallons milk, 1 pint cream, 7 eggs. 

Mar. 29. — Hours of labor: Cattle 4^; horses 2; hogs f ; 
poultry ?j ; hauling manure to corn land 1 man and team 5 ; 

2 men and team 4 ; churning 1 woman 2 ; breaking corn- 
stalks on field for barley 1 man and team 2. . . .Eggs laid 
31. . . .Set aside for home use: 1| gallons milk, 14 eggs. 

Mar. 30. — Paid for teapot and pan |1 ; pills 25c ; grinding 
feed GOc. . . . Bought of Mercantile Co. on account, sugar 15c; 
oranges 50c. . . .Sold Mercantile Co. on account, 5 lbs. but- 
ter at 23c. . . . Sold 1 qt. cream 20c. . . .Hours of labor : Cat- 
tle 4^ ; horses 2 ; hogs f ; poultry ^ ; cutting wood 1 man 1^ ; 
hauling grist for feed 1 man and team 5, 1 man 1. . . .Eggs 
laid 39. . . .Set aside for home use: 1^ gallons milk, 3 pints 
cream, 12 eggs. 

Mar. 31.- — Paid for gingham 25c.... Sold Mercantile Co. 
on account, 9-^- lbs. butter at 23c. .. .Received from F. B. 
Headley for board |5.00; room |1; 115 lbs. oats at 36e 
per bu. ; hay |1.50 ; barn room for horse |2.50*. . . .Hours of 
labor : Cattle 4^ ; horses 2 ; hogs f ; poultry ^ ; churning 1 
woman 2; putting sawdust on ice 1 man 1| (Charf/c Farm 
Expose) ... .'Rgf^s laid 37.... Set aside for home use: 1^ 
gallons milk, 3 pints cream, 7 eggs, 5 lbs. butter, 

Hereafter wherever man labor for a mouth amounts to 
more than 300 hours it will be assumed that the monthly 
wage is for the 300 hours and that the excess will be figured 
at the same rate. 

The rate of wages during the mouth is |18 and board. 
The board is figured at |2.50 per week. 

The prices of feeds and products used during the month 



"Credit Farm Expense with bai'n room earnings. 

A good anvil does not fear the hammer. — Italian. 



1 10 FARM ACCOUNTS. 



are as follows: Corn fodder |3 per ton; hay |7 per ton^ 
oats 35c per bushel; corn 3Gc per bushel; barley 3Gc per 
bushel ; whole milk $1 per hundred ; skim milk 15c per hun- 
dred; cream 80c per gallon; butter 23c per pound; eggs. 
14c per dozen; dressed chicken 9c per pound. 

INVENTORY. 

Inventory of real estate and pei-sonal property, March 31,. 
1001: 

This inventory was made that the business might be closed 
at this time. It is not exact since it was not made on the 
farm on the above date, but serves as a lesson in closing the 
accounts. Keal Estate, |9,600.00; horses, flSO.OO; cattle, 
1491.00; hogs, I1G3.60; poultry, |29.75; machinery and im- 
plements, 1443.70 ; oats, 1050 bushels at 36c, $378.00 ; barley,. 
158 bushels at 35c, |55.30 ; corn and fodder, |120.00 ; Hay^ 
1260.00; clothing, |115.00; food and fuel, |60.00; farm ex- 
pense, 132.61; total, |12,258.96. 



Beware of the man who counsels your advancement at the expense of 
your neighbor. — Hubbard. 



CHAPTER VI. 

PRACTICE WORK. 

Apr. 1. — Hours of labor: Cattle 4^; horses 2; hogs f; 
poultry i; cutting and piling wood 1 man 5, 1 man 4. . . . 
Eggs laid 31. . . .Set aside for home use: If gallons milk, 

1 pint cream, 8 eggs. 

Apr. 2. — Paid for medicine 30c; bananas 13c; repair of 
harness 20c. .. .Bought of Mercantile Co. on account, 
oranges and graham flour GOc....Sold Mrs, Martin on 
account, 1 qt. cream 20c. . . .Sold 24 doz. 5 eggs at 15c; 2 
gallons cream at 80c.... Hours of labor: Cattle 4^; 
horses 2 ; hogs f ; poultry ^ ; cutting wood 1 man 2 ; break- 
ing cornstalks on field for barley 1 man and team 3^; 
churning 1 woman 2. . . .Eggs laid 40. . . .Set aside for home 
use : 1^ gallons milk, 3 pints cream, 22 eggs. 

Apr. 3. — Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; 
poultry ^. . . .Eggs laid 35. . . .Set aside for home use: If 
gallons milk, 1 pint cream, 6 eggs, 4^ pounds butter. 

Apr. 4. — Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; 
poultry I ; marketing steers 2 men and team 3 . . . . Eggs laid 
35.... Set aside for home use: 1^ gallons milk, 1 pint 
cream, 6 eggs. 

Apr. 5. — Paid for bananas 15c; beef 25c; dry goods 65c 
. . . .Pought of INIercantile Co. on account, sugar, cheese and 
apricots |1.85; calico 15c.... Sold to Mercantile Co. on 
account, 9^ lbs. butter at 23c Sold two steers |113.10; 

2 S/ir; gallons cream at 80c .... Hours of labor : Cattle 4^ ; 
horses 2 ; hogs f ; poultry ^ ; trip to Austin 2 men and team 5 
(Charge Form Expense) : churning 1 woman 2. . . .Eggs laid 
12.... Set aside for home use: If gallons milk, 1 pint 
cream, 2 eggs. 

The fortress that parleys soon surrenders. — Italian. 



112 FAEM ACCOUNTS. 



Weight of feeds fed to live stock to-day : Cattle — Coru 
fodder 105 lbs., hay 195 lbs., ground feed GU lbs., skim milk 90 
lbs. ; horses — Hay 135 lbs., oats 70 lbs., colts are on pasture . 
hogs — Corn on cob 102 lbs. and all skim milk and buttermilk 
not otherwise used; poultry' — Oats 8 lbs., corn on cob 5 lbs. 
Following is the weight of milk given by each cow, morn- 
ing and evening : Bed Heifer, morning 5.7 lbs., evening 5.4 
lbs. ; Nell, morning 8.5 lbs., evening 8 lbs. ; Crossy, morning 
9.5 lbs., evening 9.2 lbs.; Black and White Cow, morning 7.5 
lbs., evening 7.3 lbs.; Durham, morning 7.8 lbs., evening 
7.5 lbs.; Dot, morning 12 lbs., evening 11.8 lbs.; Holstein, 
morning 16.3 lbs., evening 15.8 lbs. 

A sample of each cow's milk was taken at each milking 
to-day for composite test. 

Apr. 6. — Hours of labor: Cattle li; horses 2; hogs f; 
poultry ?5 ; *repairing fence 1 man 1^; fburuiug grass along 
road and in yard 1 man 2^; putting saAvdust on ice 1 man ^; 
hauling manure to corn land 1 man and team 3; churning 
1 Avoman 2. . . .Eggs laid 33. . . .Set aside for home use: 
1 7/10 gallons milk, 1 pint cream, f) eggs, 5 pounds butter. 
Apr. 7. — Paid for medicine |2.25 ; coffee 60c ; bananas and 
berries 50c; 15 lbs. timothy at |3.50 per hundred; 25 lbs. 
clover at |8 per hundred ; horse collar |1.50 ; horse shoeing 
80c. .. .Bought of Mercantile Co. on account, bananas 17c 
.... Sold Mercantile Co. on account, 5 lbs. butter at 23c ; 
10 dozen eggs at 13c. . . . Sold 1^ dozen eggs at 13c. . . .Hours 
of labor : Cattle U ; horses 2 ; hogs f ; poultry i ; hauling 
manure to corn land 1 man and team 3-2, 1 man H ; repair- 
ing fence 1 man and team f ; marketing milk, butter and 
cream 1 man and horse 3. . . .Eggs laid 31. . . .Set aside for 
home use : 1^ gallons milk, 1 pint cream. 

Apr. 8. — Hours of labor: Cattle 4| ; horses 2; hogs f; 
poultry ^; churning 1 woman 2; cleaning seed oats 2 men 2 

Eggs laid 43 Set aside for home use: If gallons 

milk, 1 pint cream, 7 eggs. 



*tCharge Farm Expense. 
Life gives nothing to men without great labor. — Horace. 



FARM ACCOUNTJS. 113 



Apr, 9, — Paid for 2 pairs rubbers |1.15; sharpening plow 
35c; barber 10c; Dr. Brubaker's bill rendered to-day |15 
.... Bought of Mercantile Co. on account, tapioca 70c ; 
dress trimmings 96c; baking powder 65c; thread 10c... . 
Sold 177 lbs. oats at 34c ; 3 quarts cream 60c .... Keceived 

from F. B. Headley for board |6.60 ; care of horse |1 

Sold Mercantile Co. on account, 4^ lbs. butter at 23c. . . . 
Hours of labor : Cattle 4:^; horses 2 ; hogs f ; poultry ^ . . . . 
Eggs laid 35. . . .Set aside for home use: If gallons milk, 
3 pints cream, 18 eggs. 

Apr. 10. — Hours of labor : Cattle 44 ; horses 2 ; hogs f ; 
poultry ^. . . .Eggs laid 36. . . .Set aside for home use: If 
gallons milk, 1 pint cream, 7 eggs, 5 pounds butter. 

Apr. 11. — Hours of labor : Cattle 4|^ ; horses 2 ; hogs | ; poul- 
try' i; cleaning seed oats 2 men 2; cleaning succotash 2 men 
2 (This mixture was given in the inventonj as Oats. The labor 
cost and wheat cleaned out should he respectively charged and 
credited to Oats) ; churning 1 woman 2. . . .Eggs laid 33. . . . 
Set aside for home use: 1^ gallons milk, 1 pint cream, 
2 eggs. 

Apr. 12. — ••"Paid fire insurance premium on |500 for tliree 
years from date at |1.10; medicine 50c; bananas 15c; rub- 
ber ball 10c. . . .Sold 1 qt. cream 20c. . . .Sold Mercantile Co. 
on account, 5 lbs. butter at 23c; 12 dozen eggs at 13c. ... 
Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; poultry ^ ; 
cleaning chicken house 1 man f ; j^utting sawdust on ice 
1 man ^; cleaning succotash 3 men 1^; marketing butter 
and cream 1 man and team 3. . . .Eggs laid 35. . . .Set aside 
for home use: If gallons milk, 1 quart cream, 8 eggs. 

Apr. 13. — Paid for medicine 20c. . . .Hours of labor: Cat- 
tle 4| ; horses 2; hogs f ; poultry ;?; ; hauling grist for feed 
and bringing back coal 1 man and team 4, 2 men ^ (Divide 
this charge equalhj hetiveen Ground Feed and Food and Fuel) ; 



♦Charge Farm Expense. 
Success consists in the ability to say yes or no at the proper time. 



114 FARM ACCOUNTS. 



taking off storm fwiudows 1 luaii 2; taking away banking 
from lionse 1 man 1^; cliurning 1 woman 2. . . .Eggs laid 37 
.... Set aside for liome use : If gallons milk, 1 pint cream. 
20 eggs. 

Apr. 14. — Paid for grinding feed GOc ; bran |1.60 ; potatoes 
11.35; Dr. Bnibaker $28; Dr. Tliilips |8 Bought of Mer- 
cantile Co. on account, seed potatoes |1.4U; breakfast food 
30c. . . .Hours of labor: Cattle 4|^; horses 2; hogs f ; poul- 
try ^ ; marketing oats and hauling home ground feed 1 man 
and team 4; hauling wood 1 man and team 4|; fencing 1 
man and team 1 ; putting sawdust on ice 1 man ^ ; cutting 
wood 2 men ^. . . .Eggs laid 28. . . .Set aside for home use: 
il gallons milk, 1 pint cream, 15 eggs, 5 pounds butter. 

Apr. 15. — Paid for entertainment 50c. . . .Sold 5 lbs. but- 
ter |1.15; 1 qt. cream 20c. . . .Sold Mrs. Sherpy on account, 
4^ lbs. butter at 23c. . . .Hours of labor: Cattle 4^; horses 
2; hogs I; poultry ^; churning 1 Avonian 2. . . .Eggs laid 33 
.... Set aside for home use : 1^ gallons milk, 3 pints cream, 
4 eggs. 

Weight of feeds fed to live stock to-day: Cattle — Corn 
fodder 85 lbs., hay 210 lbs., ground feed 45 lbs., skim milk 
90 lbs.; horses — Hay 121 lbs., oats 63 lbs.; hogs — Corn on 
€ob 102 lbs. and all skim milk and buttermilk not otherwise 
used; poultry — Oats 5 lbs., corn on cob 5 lbs. 

Following is the weight of milk given by each cow, morn- 
ing and evening: Red Heifer, morning 5.2 lbs., evening 5 
lbs.; Nell, morning 7.9 lbs,, evening 8.2 lbs.; Crossy, morn- 
ing 9.3 lbs., evening, 9.2 lbs. ; Black and White Cow, morn- 
ing 7 lbs., evening 0.9 lbs. ; Durham, morning 7 lbs., evening 
7.2 lbs.; Dot, morning 11.4 lbs., evening 11.6 lbs.; Holstein, 
morning 15.2 lbs., evening 14.9 lbs. 

Samples were taken of each cow's milk morning and even- 
ing today for composite test. 



tCharge Farm Expense with taking- off windows and witli taking 
away banking. 



A ragged colt may make a handsome horse. — Spanish. 



FAEM ACCOUNTS. I15 



Apr. 16. — Hours of labor: Cattle 4|; horses 2; hogs |; 
poultry i; hauling 12 loads of manure, 9 to corn field and 
thi'ee to *gardeu, 2 men and team 6; churning 1 woman 2 
.... Eggs laid 24 ... . Set aside for home use : 1^ gallons 
milk, 1 pint cream, 13 eggs. 

Apr- 17. — Hours of labor: Cattle 4^; horses 2; hogs |; 
poultry i- . . .Eggs laid 34. . . .Set aside for home use: If 
gallons milk, 5 eggs. 

Apr. 18. — Paid for tub and broom fl.lO; meat 25c; sharp- 
ening razor 20c; harness repairs 15c. .. .Bought of Mer- 
cantile Co. on account, kerosene IGc; vinegar 20c; sugar |1; 
peaches 50c; prunes 50c; lamp chimney 10c; broom 25c; 
yeast 10c; wicks 5c; raisins 30c; oranges 50c. . . .Sold Mer- 
cantile Co. on account, 9^ lbs. butter at 23c; 2 doz. eggs at 
14c.... Sold 2,40G lbs. hogs at |4.25. Received for board- 
ing horse |20 .... Hours of labor : Cattle 4^ ; horses 2 ; 
hogs f ; poultry ^ ; hauling rock from pasture 1 man and 
team 3 (Charge Real Estate) ; raking stalks on barley field 
1 man and team 3. . . .Eggs laid 23. . . .Set aside for home 
use: 2| gallons milk, 3 pints cream, 35 eggs. . . .Set under 
hen 12 eggs. 

Apr. 19. — Hours of labor: Cattle 4|; horses 2; hogs f; 
poultry ^ ; churning 1 woman 2 ; burning stalks on barley 
field 1 man S^; marketing hogs sold yesterday 1 man and 
team 5, 1 man J; plowing on barley field 1 man and 3 horses 
2f ; raking stalks on barley field 1 man and team 3. . . .Eggs 
laid 31 ... . Set aside for home use : If gallons milk, 1 quart 
cream, 17 eggs, 5 pounds butter. 

Apr. 20. — Paid for oatmeal 20c; bananas 20c; gloves 25c; 
vaseline 15c ; medicine 20c ; spices 12c ; laundry 20c ; dress 
goods |5.50 .... Bought of Mercantile Co. on account, 1 pair 
gloves 50c. . . .Sold Mercantile Co. on account, 5 lbs. butter 
at 23c; 8 dozen eggs at 14c. . . .Hours of labor: Cattle 4^; 
horses 2 ; hogs | ; poultry ^ ; plowing barley field 1 man and 
3 horses 8|; dragging on oat field 1 man and team 4^; 
marketing butter and milk 1 man and horse 3. . . .Eggs laid 



*Charg-e Garden 

"A man must ask his wife's leave to thrive." 



1X6 FAEM ACCOUNTS. 



34 ... . Set aside for home use : 2;^ gallons milk, 3 pints 
cream, 3 eggs. Set under hens 24 eggs. 

Apr. 21. — Hours of labor: Cattle 4^; horses 2; hogs |; 
poultry ^ ; plowing on barley field 1 man and 3 horses 7^ ; 
dragging oat field 1 man and team 5; churning 1 woman ^ 
.... Eggs laid 26 ... . Set aside for home use : If gallons 
milk, 1 pint cream, 1 egg. 

Apr. 22. — Bought of Mercantile Co. on account, oranges 
and cheese 75c.... Sold Mercantile Co. on account, 5 lbs. 

butter at 23c Hours of labor : Cattle 4J ; horses 2 ; 

hogs I; poultry |; plowing on barley field 1 man and 3 
horses 4 ; marketing butter and milk 1 man and horse 3 . . . . 
Eggs laid 35 ... . Set aside for home use : If gallons milk, 3 
pints cream, 2 eggs. 

Apr. 23. — Hours of labor: Cattle 4^; horses 2; hogs |; 
poultry i; plowing on barley field 1 man and 3 horses 8; 
dragging on oat field 1 man and team 5^; plowing corn 
field 1 man and team 1^; sacking oats for market 1 man 1; 
covering ice with sawdust 1 man ^ ; repairing seeder 1 man 1 ; 
churning 1 woman 2 . . . . Eggs laid 28 ... . Set aside for home 
use : If gallons milk, 1 quart cream, 18 eggs. 

Apr. 24. — Gave Ed. Hibbard (son) |5 .... Received for 
boarding horse |13.50 .... Hours of labor : Cattle 4^ ; horses 
2; hogs I; poultry ^. . . .Eggs laid 27. . . .Set aside for home 
use: If gallons milk, 1 pint cream, 2 eggs, 4^ pounds 
dressed chicken. 

Apr. 25. — Bought of Mercantile Co. on account, baking 
soda 55c ; muslin and embroidery 59c .... Sold 10 lbs. butter 
at 23c.... Hours of labor: Cattle 4^; horses 2; hogs f; 
poultry i ; sowing oats 1 man and team 7f ; dragging on oat 
field 1 man and team 6^. . . .Eggs laid 29. . . .Set aside for 
home use : If gallons milk, 1 pint cream, 6 eggs, 5 pounds 
butter. 

Weight of feeds fed to live stock to-day: Cattle — Corn 
-'odder 65 lbs., hay 225 lbs., ground feed 36 lbs., skim milk 

Enjoy the present day, embrace the opportunity, improve time.— 

Latin. 



FAEM ACCOUNTS. 117 



90 lbs. ; horses— Ha}^ 104 lbs., oats 68 lbs. ; hogs — Corn on 
cob 99 lbs. and all skim milk and buttermilk not otherwise 
used; poultry' — Oats 5 lbs., corn on cob 5 lbs. 

Following is the weight of milk given by each cow, morn- 
ing and evening : Red Heifer, morning 4 lbs., evening 3.5 
lbs. ; Nell, morning 8.3 lbs., evening 8 lbs. ; Crossy, morning 
9.3 lbs., evening 9 lbs.; Black and White Cow, morning G.6 
lbs., evening 6.4 lbs.; Durham, morning 6.9 lbs., evening 6.5 
lbs.; Dot, morning 11.8 lbs,, evening 11.6 lbs.; Holstein, 
morning 14.5 lbs., evening 14.2 lbs. 

A sample of each cow's milk was taken at both milkings 
to-day for composite test. 

Apr. 26. — Hours of labor: Cattle 4^; horses 2; hogs |; 
poultry i; plowing on barley field 1 man and 3 horses 2; 
sowing oats 1 man and team 3; dragging oat field 1 man 
and team 6^; sacking seed oats 2 men -J.... Eggs laid 26 
. . . .Set aside for home use: If gallons milk, 1 pint cream, 
8 eggs. 

Apr. 27.— Paid for curtains |12.30; dress goods |3.70 

Bought of Mercantile Co. on account, sugar, tea, lemons, 
cream of tartar |1.88 ; dress goods and trimmings $2.23 ; 
garden seeds 15c. . . .Sold Mercantile Co. on account, 10 lbs. 
butter at 23c.... Hours of labor: Cattle 4^; horses 2; 
hogs f ; poultry | ; plowing on barley field 1 man and team 
2^ ; dragging on oat field 1 man and team 4^ ; hauling rock 
from pasture 1 man and team ^; sowing oats 1 man and 
team S^ ; sacking seed oats 2 men | . . . . Eggs laid 32 ... . Set 
aside for home use : If gallons milk, 1 quart cream, 8 eggs. 

A test was made to-day of the composite milk samples 
from each cow taken on the 5th, 15th and 25th of the month. 
The results expressed in per cent of butter fat were as fol- 
lows : Red Heifer 4.1; Nell 3.2; Crossy 3.75; Black and 
White Cow 3.8 ; Durham 3.8 ; Dot 3.9 ; Holstein 3.1. 

A sample of this morning's cream tested 28 per cent. 

Apr. 28. — Hours of labor: Cattle 4^; horses 2; hogs |; 
poultry ^; sowing oats 1 man and team 6^; dragging 00 

Wishes were ever fools. — Shakespeare. 



IXS FAEM ACCOUNTS. 



oat field 1 man and team 6^; hauling rock from pasture 
2 men and team ^ ; cleaning seed oats 2 men ^ . . . . Eggs laid 
32.... Set aside for home use: 1| gallons milk, 1 pint 
cream. 

Apr. 29.-— Paid for medicine |1; meat 50c; oranges 30c. . . . 
Sold Mercantile Co. on account, 5 lbs. butter at 23c; 9 doz. 
eggs at 14c. . . .Sold 1 qt. cream 20c. . . .Hours of labor: 
Cattle 4^; horses 2; hogs f ; poultry -J; sowing oats 1 man 
and team 8 ; dragging on oat field 1 man and team 6 ; pump- 
ing water for cattle 1 man f . . . .Eggs laid 29. . . .Set aside 
for home use: 1^ gallons milk, 1 quart cream, 4| pounds 
butter. 

Apr. 30. — Hours of labor: Cattle 4^; horses 2; hogs f ; 
poultry ?} ; plowing on barley field 1 man and team 2 ; drag- 
ging oat field 1 man and team 1 ; 2 men and 2 teams 4 ; 
sowing oats 1 man and team 4 ; sowing grass seed 1 man ^ ; 
cleaning oats for seed 2 men ^ ; burning grass along fences 
1 man H; churning time for week 1 woman 5. . . .Eggs laid 
30.... Set aside for home use: H gallons milk, 1 quart 
cream. 

The rate of wages during the month is |25 per month and 
board. The board is figured-at|2.50 per week. 

The prices of feeds and products used during the month 
are as follows : Corn fodder |3 per ton ; hay |7 per ton ; oats 
35c per bushel ; corn 40c per bushel ; barley 36c per bushel ; 
whole milk |1 per hundred ; skim milk 15c per hundred ; 
cream 80c per gallon; butter 22c per pound; eggs 14c per 
dozen ; dressed chicken 10c per pound. 

May 1. — Fsiid tor groceries 25c. . . .Hours of labor: Cat 
tie 4:^ ; horses 2 ; hogs f ; poultry ^ . . . . Eggs laid 36 ... . Set 
aside for home use: H gallons milk, 1 egg. 

May 2. — Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; 
poultry ^ ; dragging on oat field 2 men and 2 teams 3^ ; 
plowing barley field 1 man and 3 horses 3 ; uncovering straw- 
berries 1 man 1^ ; covering ice with sawdust 1 man ^ ; clean- 
ing seed barley ^ men 1 ; sowing barley 1 man and team 8 ; 

A fortress on its guard is not surprised. — Spanish. 



FAEM ACCOUNTS. 119 



dragging barley field 1 man and team G^ Eggs laid 40 

Set aside for home nse : If gallons milk, 3 pints cream, 

21 eggs. 

May 3.— Hours of labor: Cattle U} horses 2: hogs f; 
ponltry i; cleaning seed barley 2 men 1; sowing barley 1 
man and team 8; dragging on barley field 1 man and team 

01 Eggs laid 41 Set aside for home use : If gallons 

milk, 4 eggs. 

May 4. — Bought of Mercantile Co. on account, oranges 30c ; 

pepper 10c ; syrup 50c ; cheese 30c Sold Mercantile Co. on 

account, 5 lbs. butter at 23c; 10^ doz. eggs at 13c Hours 

of labor : Cattle 4^ ; horses 2 ; hogs ^ ; poultry ^ ; dragging 
barley field 1 man and team 5; hauling manure to corn 
land 1 man and team 2| ; gardening 1 man 2 ; planting pota- 
toes 1 man U Eggs laid 27 Sot aside for home use: 

If gallons milk, 3 eggs. 

May 5.— Hours of labor: Cattle 4^; horses 2; hogs |; 
poultry ^ ; hauling manure to corn land man and team 5f , 

1 man ^; gardening 1 man 3; cleaning yard 1 man ^ 

Eggs laid 23 Set aside for home use: U gallons milk, 

1 pint cream, 4 eggs. 

Weight of feeds fed to live stock to-day: Cattle— Corn 
fodder 130 lbs., hay 185 lbs., ground feed 30 lbs., oats 8 lbs., 
skim milk 50 lbs. ; horses— Hay 105 lbs., oats 50 lbs. ; hogs 
—Corn on cob 10 lbs., barley 4 lbs., oats 3 lbs., and all skim 
milk and butter milk not otherwise used; poultry— Oats 5 
lbs. 

Each cow's milk was weighed to-day, morning and even- 
ing, with the following results : Nell, morning 7.5 lbs., even- 
ing 7.1 lbs.; Crossy, morning 9.1 lbs., evening 8.8 lbs.; 
Black and White Cow, morning 6.7 lbs., evening 6.6 lbs.; 
Durham, morning 6.2 lbs., evening 5.9 lbs.; Dot, morning 
11.5 lbs., evening 11.3 lbs.; Holstein, morning 15.4 lbs., 
evening 15.6 lbs. 

Samples of each cow's milk were taken at both milkings 
to-day for composite test. 

"To say little and perform much, is the characteristic of great 

minds. ' ' 



120 FAEM ACCOUNTS. 



May 6.— Gave Ed (son) 85c ; Florence (daughter) 50c .... 
Paid for paint for house 35c; sulphur 10c; watch chain 

11.50; hat |2; dry goods |1.05 Bought of Mercantile Co. 

on account, garden seed 40c; salmon and berries 90c; jacket 
75c .... Sold Mercantile Co. on account, 10 lbs. butter at 
23c. . . .Hours of labor: Cattle 4^; horses 2; hogs f ; poul- 
try ^ ; hauling grist for feed 1 man and team 4 ; hauling 
manure to corn land 1 man 2 ; planting garden 1 man 1^ . . . . 
Eggs laid 39 ... . Set aside for home use : If gallons milk, 
1 quart cream, 7 eggs, 5 pounds butter. 

May 7.- — Paid for grinding feed 50c; barber 50c; horse 
shoeing 40c ; oil for cream separator 15c ; garden seeds 10c ; 
bananas 10c; harness repairs 10c. . . .Sold 4f bu. barley at 
40c .... Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; poul- 
try ^; sacking feed 2 men ^; putting away sleighs 2 men 1; 
hauling manure to oat field 1 man and team 7, 1 man 2; 
churning time for the week 1 woman 5, . . .Eggs laid 32. . . . 
Set aside for home use : If gallons milk, 3 pints cream, 
10 eggs. 

May 8. — Hours of labor: Cattle 4^; horses 2; hogs f; 

poultry i- . . . Eggs laid 30 Set aside for home use : If 

gallons milk. . . .Set under hen 12 eggs. 

May 9.^Paid veterinarian for attending colt $1. . . .Sold 
Mercantile Co. on account, 5 lbs. butter at 23c. .. .Sold 1 
quart cream 20c ; 9 dozen eggs at 13 cents .... Hours of 
labor: Cattle 4|; horses 2; hogs f; poultry ^; hauling 
manure to pasture land 1 man and team 4; 2 men and 
team 3; 1 man S^; helping veterinarian with colt 2 men |; 
plowing on corn land 1 man and three horses 3 . . . . Eggs laid 
30 ... . Set aside for home use : 1^ gallons milk, 22 eggs. 

May lO.^Paid for men's furnishings 90c; bananas 15c; 

meat 25c Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; 

poultry i; hauling manure to corn land 1 man and team 8; 
plowing on corn land 1 man and three horses 8 ; churning 1 
woman 1^. . . . Eggs laid 26 ... . Set aside for home use : If 
gallons milk, 1 pint cream. 

No matter how hard adversity strikes, come up smiling. 



FAEM ACCOUNTS. 121 



May 11. — Hours of labor: Cattle 4| ; horses 2; hogs f ; 
poultry ^; plowing on corn land 1 man and 3 horses 8^; 
hauling manure to corn land 1 man and team ^; dragging 
corn land 1 man and team 2^ ; planting potatoes 1 man 4:^, 1 
horse l....Eggs laid 25..,. Set aside for home use: If 
gallons milk, 1 pint cream, 1 egg, 5 pounds butter. 

May 12. — Hours of labor: Cattle 4^; horses 2; hogs i 
poultry ^; plowing on corn land 1 man and 3 horses 3^; 
hauling manure to corn land 2 men and team 1^; hauling 
manure to garden 2 men ^ ; shelling seed corn 1 man 1 ; cut- 
ting seed potatoes 1 man 1; churning 1 woman 1^. . . .Eggs 
laid 18 ... . Set aside for home use : If gallons milk, 7 eggs. 

May 13.— Paid *real estate taxes |51.64 ; coal |12.80 ; A. O. 
U. W. life insurance assessment |2; chair bottoms 22c; 
thread 10c .... Bought of Mercantile Co. on account, oranges 
and yeast 35c.... Sold 7^ lbs. butter at 23c.... Hours of 
labor : Cattle 4^ ; horses 2 ; hogs f ; poultry ^ ; plowing 
on corn land 1 man and 3 horses 5 ; marketing dairy produce 
1 man and team 3 ; planting potatoes 1 man 2^ ; 1 horse 2 
....Eggs laid 33.... Set aside for home use: If gallons 
milk, 1 pint cream, 2 eggs. 

May 14. — Paid for harness $17; lawn mower |3.50; har- 
ness repairs 45c ; 1 bu. seed corn |1 .75 ; meat 30c ; medicine 
35c. .. .Bought of Mercantile Co. on account, cheese and 
ginger 50c. . . .Sold Mercantile Co. on account, 5 lbs. butter 
at 23c .... Sold 9 dozen eggs at 13c .... Hours of labor : Cat- 
tle 4^ ; horses 2 ; hogs f ; poultry ^ ; dragging corn land 1 
man and team 7, 1 man and team 2-|; repairing fence 1 
man ^; killing gophers 1 man 1; gardening 1 man ^.... 
Eggs laid 18. . . .Set aside for home use: If gallons milk, 
3 pints cream, 11 eggs. 

May 15. — Hours of labor: Cattle A^; horses 2; hogs f ; 
poultry ^. . . .Eggs laid 27. . . .Set aside for home use: 1^ 
gallons milk, 1 quart cream, 23 eggs. 



♦Charge Farm Expense with real estate taxes. 

He that lives upon hope shall die fasting. — Franklin. 



122 FARM ACCOUNTS. 



AVeight of feeds fed to live stock to-day: Cattle — Corn 
fodder 180 lbs., hay 180 lbs,, ground feed 24 lbs., oats 8 lbs., 
skim milk 50 lbs.; horses — Hay 100 lbs., oats 41 lbs.; hogs 
— Corn on cob 16 lbs., barley 4 lbs., oats 3 lbs., and all skim 
milk and buttermilk not otherwise used; poultry — Oats 5 
lbs. 

The weight of milk given by each cow, morning and even- 
ing, to-daj' was as follows: Nell, morning 6.9 lbs., evening 
6.6 lbs. ; CrossA', morning 8.8 lbs., evening 8.9 lbs. ; Black 
and AYhite Cow, morning 6.5 lbs., evening 6.3 lbs. ; Durham, 
morning 5.4 lbs., evening 5 lbs. ; Dot, morning 11.6 lbs., even- 
ing 11.5 lbs. ; Holstein, morning 10.2 lbs., evening 15.9 lbs. 

Samples of each cow's milk were taken at both milkings 
to-day for composite test. 

May 16. — Paid for hat |1.60; watch repairs 40c. . . .Hours 
of labor : Cattle 4^ ; horses 2 ; hogs f ; poultry -J ; marking 
corn land 1 man and team 7; hauling manure to garden 
1 man and team 7; churning 1 woman H. . . .Eggs laid 27 
.... Set aside for home use : 1^ gallons milk, 1 quart cream, 
23 eggs. 

May 17. — Hows of labor: Cattle 4|; horses 2; hogs f ; 
poultry i; planting corn 2 men 7. . . .Eggs laid 22. . . .Set 
aside for home use : 1^ gallons milk, 5 eggs. 

May 18. — Gave Ed Hibbard for personal expense 50c. . . . 

Sold 2 lbs. butter at 22^c Received from Mrs. Sherpy on 

account, 55c Hours of labor: Cattle H; horses 2; hogs 

f ; poultry ^; planting corn 2 men 1; gardening 1 man ^; 
killing gophers 1 man 1; cutting wood 2 men 1; churning 
1 woman l^....Eggs laid 19.... Set aside for home use: 
1^ gallons milk, 1 quart cream, 6 pounds butter. . . .Set un- 
der hen 13 eggs. 

May 19. — Paid for dress goods |3 Bought of Mercan- 
tile Co. on account, crackers, oranges and pine apples 68c 

Sold Mercantile Co. on account, 5 lbs. butter |1.15 

Hours of labor: Cattle 4|; horses 2; hogs f ; poultry i; 
plowing on corn land 1 man and three horses 6 ; sacking oats 

Live within your harvest. — Persian. 



FAEM ACCOUNTS. 123 



for market 4 men 1; breaking corn stalks on corn field 1 
man and team 3; killing gophers 1 man ^. . . .Eggs laid 23 
. . . .Set aside for home use: If gallons milk, 3 pints cream 
.... Set under hen 13 eggs. 

May 20. — Paid for seed corn |4; meat 25c; freight on 
twine 53c .... Bought of Mercantile Co. on account, baking 
powder and soda 75c .... Received for boarding horse |10 
.... Sold 175 lbs. oats at 36c .... Hours of labor : Cattle 4^ ; 
horses 2 ; hogs f ; poultry ^ ; hauling manure to garden 1 
man and team 5, 1 man 2^; plowing corn land 1 man and 
S horses 2; plowing garden 1 man and team 2; marketing 
oats 1 man and team 4; churning 1 woman 1^. . . -Eggs laid 
34.... Set aside for home use: If gallons milk, 1 pint 
cream. 

May 21. — Paid for nails 28c.... Sold 3^ dozen eggs at 
13c .... Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; poul- 
try l ; plowing on corn field 1 man and 2 horses 4| ; break- 
ing stalks on corn field 1 man and team 1; cutting wood 
2 men 1; "marketing wheat cleaned from succotash and 
bringing back 100 lbs. flour valued at |2.90 1 man and team 
4. . . .Eggs laid 18. . . .Set aside for home use: If gallons 
milk, 1 quart cream .... Set under hen 13 eggs. 

May 22. — Hours labor: Cattle 4|^; horses 2; hogs f; 
poultry ^. . . .Eggs laid 42. . . .Set aside for home use: If 
gallons milk, 1 quart cream, 2 eggs. 

May 23. — Paid for poison for killing gophers 25c; postage 
10c. .. .Bought of Mercantile Co. on account, cotton cloth 
95c; syrup 30c; garden seeds 28c. . . .Sold Mercantile Co. on 
account, 5 lbs. butter at 22c. . . .Hours of labor : Cattle 4|; 
horses 2; hogs f ; poultry ^; plowing on corn land 1 man 
and team 8; dragging corn land 1 man and team 3; marking 
and planting sweet corn 1 man 1 ; dragging potatoes 1 man 
and horse i; cutting and piling wood 1 man f....Eggs 
laid 25. . . .Set aside for home use: If gallons milk. 1 pint 
cream. 



*Charg-e Food & Fuel and credit Oats. 

A man is one who is faithful to his word. — Turk. 



124 FAEM ACCOUNTS. 



May 24. — Paid for medicine |1; meat 68e.... Hours of 
labor : Cattle 4|^ ; horses 2 ; hogs f ; poultry ^ ; cleaning 
harness 1 man 2^ ; sacking oats for feed 2 men ^ ; sprouting 
potatoes 1 man f , . . . Eggs laid 25 ... . Set aside for home 
use : 1| gallons milk, 1 pint cream, 5 eggs. 

May 25. — Hours of labor: Cattle 4^; horses 2; hogs |; 
poultry 7^ ; sacking oats for market 2 men 1; cleaning succo- 
tash 3 men 1 ; hauling lumber for house 1 man and team 3 ; 
churning 1 woman H....Eggs laid 23.... Set aside for 
home use: If gallons milk, 1 pint cream, 6 eggs. 

Weight of feeds fed to live stock to-day: Cattle— Corn 
fodder 140 lbs., hay 175 lbs., ground feed 24 lbs., oats 8 lbs., 
skim milk 50 lbs. ; horses — Hay 95 lbs., oats 41 lbs. ; hogs — 
corn on cob IG lbs., barley 3 lbs., oats 2 lbs., and all skim 
milk and buttermilk not otherwise used; poultry — Oats 5 
lbs. 

The milk of each cow was weighed to-day, morning and 
evening, as follows: Nell, morning 6.1 lbs., evening C lbs.; 
Cross}^, morning 9 lbs., evening 8.5 lbs.; Black and White 
Cow, morning 6.1 lbs., evening 5.9 lbs. ; Durham, morning 
4.7 lbs., evening 4.3 lbs. ; Dot, morning 12 lbs., evening 11.7 
lbs.; Holstein, morning 16.5 lbs., evening 16.1 lbs. 

Samples of each cow's milk were taken to-day at both 
milkings for composite test. 

May 26. — Hours of labor : Cattle 3^ ; horses 1| ; hogs ^ ; 
poultry ^; gardening 1 man 2^, 1 man and team ^; repair- 
ing fence 2 men and team 2. . . .Eggs laid 22. . , .Set aside 
for home use: 1^ gallons milk, 2 eggs, 6^ pounds butter. 

The composite samples of each cow's milk taken on the 
5th, 15th and 25th of the month were tested to-day as fol- 
lows: Nell 3.6; Crossy 3.7; Black and White Cow 4.2; 
Durham 4.3 ; Dot 4.2 , Holstein 2.8. 

A sample of this morning's cream tested 26 per cent. 

May 27. — Paid for grinding hog feed 15c; wagon grease 
25c; barber 10c. .. .Bought of Mercantile Co. on account, 
berries 25c; 1 barrel of salt |1.20 Hours of labor : Cat- 

A man in the right with God on his side is the majority. — Beecher. 



FAEM ACCOUNTS. 125 



tie 3^; horses 1^-; hogs i; poultry ^; draggiug corn land 
1 man and team I5 ; gardening 1 man 1 ; shelling corn for 
chickens 1 man ^ ; taking home corn planter 1 man and 
team 1; planting corn 1 man and team 5^; churning 1 
woman 2.... Eggs laid 34..., Set aside for home use: 1 
gallon milk, 1 pint cream, 8 eggs. 

May 28. — Paid A. O. U. W. life insurance assessment |2; 
hired girl |3 . . . . Bought of Mercantile Co. on account, cloth 
14c ; lemons 14c ; berries 25c .... Sold Mercantile Co. on 
account, 10 lbs. butter at 20c. . . .Sold 12|^ dozen eggs at 13c; 
2:^ quarts cream at 20c.... Hours of labor: Cattle 3^; 
horses 1^; hogs ^; poultry |; dragging corn land 1 man 
and team 1^; gardening 1 man 1. . . .Eggs laid 25. . . .Set 
aside for home use : 1{^ gallons milk, 1 pint cream, 11 eggs. 

May 29. — Hours of labor : Cattle 3^ ; horses 1^ ; hogs ^ ; 
poultry ^. . . .Eggs laid 26. . . .Set aside for home use: If 
gallons milk, 2 eggs. 

May 30. — Hours of labor : Cattle 3^ ; horses 1^ ; hogs | ; 
poultry ^; repairing fence 2 men 2; marketing hay 2 men ^; 
painting house 1 man 2^. . . .Eggs laid 23. . . .Set aside for 
home use : 1:^ gallons milk, 1 pint cream. 

May 31. — Paid for women's underwear |4; meat 25c; 
grinding corn for poultry 10c. . . .Sold 8 lbs. butter at 20c 
.... Hours of labor : Cattle 3^ ; horses 1^ ; hogs -J ; poultry 
^; repairing fence 3 men 3f; marketing oats and hauling 
home lumber 1 man and team 4; cutting wood 1 man 1^. . . . 
Eggs laid 30 ... . Set aside for home use 1# gallons milk, 
1 quart cream, 6^ pounds butter. 

The rate of wages during the month is |25 per month and 
board. The board is figured at |2.50 per week. 

The prices of feeds and products used during the month 
are as follows: Corn fodder $2 per ton; hay |7 per ton; 
oats 37c per bushel ; corn 40c per bushel ; barley 36c per 
bushel ; whole milk 85c per hundred ; skim milk 12c per 
hundred ; cream 80c per gallon ; butter 22c per pound ; eggs 
13c per dozen. 

"Between right and wrong, never balance a moment." 



120 FAEM ACCOUNTS. 



June 1. — Paid for weaving rugs 85c; berries 38c; dress- 
making $3.80 .... Hours of labor : Cattle 3^ ; horses 1| ; 
hogs g; poultry ^. . . .Eggs laid 20. . . .Set aside for home 
use : ^ gallons milk, 1 pint cream, 3 eggs. 

June 2. — Hours of labor : Cattle 3^ ; horses 1| ; hogs ^ ; 
poultry ^; painting house 1 man 4^, 1 man 3; marketing 
hay 2 men ^; killing weeds along fence 1 man 3; repairing 
buggy -shed 2 men 1 ; churning 1 woman 2 . . . . Eggs laid 23 
.... Set aside for home use : 1 gallon milk, 24 eggs. 

June 3. — Hours of labor: Cattle 3^; horses 1^; hogs ^; 
poultry ^; painting house 1 man 5. . . .Eggs laid 14. . . .Set 
aside for home use : 1 gallon milk. 1 pint cream. 

June 4. — Bought of Mercantile Co. on account, yeast 5c; 
tea 50c ; oranges 30c ; 3 boxes berries at 10c ; cheese 80c ; rub- 
bers 80c; thread 30c. . . .Sold Mercantile Co. on account, 15 

lbs. butter at 18c Sold 386 bu. oats at 3Gc ; ^ ton hay |3 

.... Hours of labor : Cattle 3^ ; horses ^ ; hogs ^ ; poultry ^ ; 
oiling harness 1 man 3; churning 1 woman 2. . . .Eggs laid 
21.... Set aside for home use: If gallons milk, 1 quart 
cream, 10 eggs, 3^ pounds butter. 

June 5. — Paid for collar and tie 75c ; *fire insurance pre- 
mium $37.40; barber 10c Hours of labor: Cattle 3|; 

horses 1^; hogs -J; poultry ^. . . .Eggs laid 41. . . .Set aside 
for home use: 1| gallons milk, 1 pint cream, 11 eggs. 

Weight of feeds fed to live stock to-day : Cattle — Cows 
and young stock are in pasture, calves received 25 lbs. skim 
milk; horses — Hay 70 lbs., oats 70 lbs.; liogs — Corn on cob 
18 lbs., barley 4 lbs., oats 3 lbs., and all skim milk and but- 
termilk not otherwise used ; ])oultry — Oats 5 lbs. 

The weight of milk given by each cow. morning and even- 
ing, was as follows : Nell, morning 7.0 lbs., evening 7.8 lbs. ; 
Crossy, morning 8.8 lbs., evening 8.5 lbs. ; Black and White 
Cow. morning 4 lbs., evening 3.3 lbs. ; Diirham, morning 5 
lbs., evening 4.8 lbs. ; Dot, morning 12.0 lbs., evening 13.3 



''Charge Farm Expense. 

Rust wastes more than use. — French. 



FARM ACCOUNTS. L2' 



lbs.; Holsteiu, morning 17.5 lbs., evening 17.8 lbs.; Bangs, 
morning 9.G lbs., evening lU lbs. Bangs' milk has been used 
from June 1st. 

Took sample of each cow's milk at both milkiugs for com- 
posite test. 

June 6. — I'aid for dress-making |5; postage lie; envel- 
opes 5c; paint for house |1.45; horse-shoeing SUc Bought 

of Mercantile Co. on account, dress goods |1.55; rice 25c; 
pair of rubbers 65c .... Hours of labor : Cattle 3^ ; horses 
1^; hogs fj ; poultry ^; oiling harness 1 man 1; painting 
house 1 man 5; churning 1 woman 2^. . . .Eggs laid 20. . . . 
Set aside lor home use : 1 gallon milk, 1 pint cream. 

June 7. — Paid for men's shoes |2. 75. .. .Hours of labor: 
Cattle 3|; horses H; hogs J; poultry ^; marketing oats 1 
man and team 4, 2 men 1; dragging corn land 1 man and 
team 2f ; painting house 1 man 2^. . . .Eggs laid 16. . . .Set 
aside for home use: 1^ gallons milk, 1 pint cream, 7 pounds 
dressed chicken. 

June 8. — Paid for music lesson 90c ; repair on shoes 50c ; 
repair of furniture 75c; oranges 30c; calico 10c....Sold 
Mercantile Co. on account, 5 lbs. butter at 18c. . . .Sold 2 
lbs. butter at 20c. . . .Hours of labor: Cattle 3^; horses H; 
hogs ^ ; poultry ^ ; cultivating corn 1 man and team 14 ; 
cultivating potatoes 1 man and team ^; working road tax 
1 man and team 10, 1 nmn and team 7^ {Charge Farm Ex- 
pense) ... .'Eg^^ laid 20.... Set aside for home use: 1^ 
gallons milk, 1 quart cream, 24 eggs, 7^ pounds butter. 

June 9. — Hours of labor : Cattle 3|^ ; horses 1^ ; hogs \ ; 
poultry ^; working road tax 1 man and team 10; cultivating 
corn 1 man and team 7^ ; churning 1 woman 2 . . . . Eggs laid 
32.... Set aside for home use: 1^ gallons milk, 1 pint 
cream, 6 eggs. 

June 10. — Paid for curtain rods 38c. .. .Bought of Mer- 
cantile Co. on account, berries 40c; nutmegs 10c; salmon 
60c; vanilla 10c. . . .Sold Mercantile Co. on account, 15 lbs. 
butter at 18c. . . .Sold 2 lbs. butter at 20c; 7 dozen eggs at 

Every dog will have his day. — Shakespeare. 



128 FARM ACCOUNTS. 



12c .... Hours of labor : Cattle 3^ ; horses 1^ ; hogs ^ ; 
poultry ^; cultivating corn 1 man and team 3; gardening 
1 man and horse 1, 1 man 2; working road tax 1 man and 
team 7^ ; cultivating potatoes 1 man and horse 1 . . . . Eggs 
laid 20.... Set aside for home use: If gallons milk, 1 
pint cream, 12 eggs. 

June 11.— Sold 31 bushels 29 lbs. oats at 38c; 1 calf |5 
. . . .Hours of labor : Cattle 3^ ; horses 1^; hogs ^ ; poultry 
^; went to picnic. . . .Eggs laid 22. . . .Set aside for home 
use: 1^ gallons milk, 1 quart cream, 5 eggs. 

June 12. — Paid A. O. U. W. assessment 50c; meat $1.18 
. . . Bought of Mercantile Co. on account, berries 40c ; 
prunes 50c .... Hours of labor : Cattle 3^ ; horses 1^ ; hogs 
^; poultry ^; cultivating corn 1 man and team 2; working 
on lawn 1 man and team ^; digging quack grass 1 man 1; 
gardening 1 man 2^; churning 1 man 2.... Eggs laid 33 
.... Set aside for home use : l-l gallons milk, 3 pints cream, 
15 eggs, 4^ pounds butter. 

June 13.— Hours of labor : Cattle 3J ; horses 1^ ; hogs ^ ; 
poultry ^. . . .Eggs laid 38. . . .Set aside for home use: If 
gallons milk, 3 pints cream, 10 eggs. 

June 14. — Bought of Mercantile Co. on account, lemons 
13c ; salt 25c ; crackers 25c ; oranges 30c ; cotton cloth 25c .... 
Sold Mercantile Co. on account, 5 lbs. butter at 18c.... 
Hours of labor: Cattle 3^; horses 1^; hogs i; poultry ^; 
sacking oats for market 2 men li ; marketing hay 2 men ^ ; 
cultivating corn 1 man and team 8f ; painting house 1 man 3 
....Eggs laid 10.... Set aside for home use: 1| gallons 
milk, 2 quarts cream, 6 eggs. 

June 15. — Hours of labor : Cattle 3^ ; horses 1^ ; hogs i ; 
poultry I ; marketing oats and bringing home two painters 
1 man and team 3^; cultivating corn 1 man and team 3; 
washing buggy 1 man 1^; painting house 3 men 6. . . .Eggs 
laid 25. . . .Set aside for home use : If gallons milk, 1 quart 
cream, 19 eggs, 5 pounds butter. 

Saving is a greater art than gaining. — German. 



FAEM ACCOUNTS. 129 



Weight of feeds fed to live stock to-da}': Cattle — Skim 
milk to calves 25 \hz.^ cows and young stock in pasture; 
horses — Hay 70 lbs., oats 70 lbs. ; hogs — Corn on cob, 18 lbs., 
barley 3 lbs., oats 2 lbs., and all skim milk and buttermilk 
not otherwise used; poultry — Oats 5 lbs. 

The weight of milk given by each cow, morning and even 
ing, was as follows : Nell, morning 9.1 lbs., evening 8.9 lbs. ; 
Crossy, morning 8.5 lbs., evening, 8.2 lbs. ; Black and White 
Cow, morning 2.7 lbs., evening 2.3 lbs.; Durham, morning 
5.2 lbs., evening 5 lbs. ; Dot, morning 13.7 lbs, evening 13.6 
lbs. ; Holstein, morning 18.6 lbs., evening 18.5 lbs. ; Bangs, 
morning 11.9 ibs., evening 11.5 lbs. 

Took sample of each cow's milk both morning and evening 
for composite test. 

June 16. — Paid for painting materials 50c. . . .Sold 8 lbs. 
butter at 20c .... Hours of labor : Cattle 3-J ; horses 1^ ; 
hogs ^; poultry ^; cultivating garden 1 man and horse ^; 
cultivating corn 1 man and team 8; painting house 1 man 6, 
2 men 10; churning 1 man 2^, 1 woman |. . . .Eggs laid 10 
.... Set aside for home use : 1| gallons milk, 1 pint cream, 
11 eggs, 5^ pounds dressed chicken, 3 quarts strawberries. 

June 17. — Hours of labor: Cattle 3^; horses 1^; hogs -J; 
poultry ^ ; cultivating corn 1 man and team 7 ; painting 
house 1 man 7, 2 men 10. . . .Eggs laid 24. . . .Set aside for 
home use : If gallons milk, 1 pint cream, 8 eggs, 4 pounds 
butter. 

June 18. — Paid for repairs on ice box 40c; wall paper 35g 
.... Bought of Mercantile Co. on account, breakfast food 30c 

Sold 12^ bu. oats at 40c; 2 lbs. butter at 20c Hours 

of labor: Cattle 3^; horses 1|; hogs ^; poultry -J. . . .Eggs 
laid 26 ... . Set aside for home use : If gallons milk, 12 eggs. 

June 19. — Hours of labor: Cattle 3|^; horses 1^; hogs i; 
poultry ^ ; repairing house 1 man 4 ; paper hanging 1 man 10 ; 
churning 1 man H, 1 woman 2^. . . .Eggs laid 20. . . .Set 
aside for home use: 1^ gallons milk, 2 quarts cream, 4 
eggs. 

When the well is dry, we know the worth of water. — Franklin. 



130 FAEM ACCOUNTS. 



June 20. — Paid for soap 10c ; cream of tartar 25c .... 
Hours of labor: Cattle 3:^; horses 1^; hogs i; poultry ^; 
cultivating corn 1 man and team 3J ; cultivating potatoes 
2 men and 1 horse 1; painting house 1 man 2^, 1 man 7; 
churning 1 woman 2^ . . . . Eggs laid 17 ... . Set aside for home 
use: If gallons milk, 3 pints cream, 5 eggs. 

June 21. — Bought of Mercantile Co. on account, 1 dozen 
oranges 30c. . . .Sold Mercantile Co. on account, 5 lbs. but- 
ter at ISc .... Hours of labor : Cattle 3| ; horses 1^ ; hogs ^ ; 
poultry ^i cultivating corn 1 man and team 3^; cultivating 
garden 1 man and team -^; painting house 1 man 4^, 2 men 
10 ... . Eggs laid 10 ... . Set aside for home use : 1^ gallons 
milk, 24- quarts cream, 1 egg. 

June 22. — Paid for labor, painting and papering house 

|26; barber 10c Sold 115 lbs. oats at 37c; 5 lbs. butter 

at 18c ; 2 lbs. butter at 20c ; 2 dozen eggs at 15c .... Received 
for boarding horse |1 . . . . Hours of labor : Cattle 3^ ; horses 
1^; hogs ^; poultry ^; painting house 1 man 4^; taking 
painters to town, 1 man and team 3; gardening 1 man 3^; 
churning 1 woman 2 . . . . Eggs laid 19 ... . Set aside for home 
use: f gallon milk, 1 quart cream, 16 eggs, 8^ pounds 
dressed chicken. 

June 23. — Hours of labor : Cattle 3^ ; horses 1^ ; hogs ^ ; 
poultry ^; gardening 1 man H. . . -Eggs laid 19. . . .Set aside 
for home use: 1|- gallons milk, 1 pint cream, 12 eggs, 5 
pounds butter, 11 quarts strawberries. 

June 24. — Hours of labor : Cattle 3^ ; horses 1^ ; hogs i ; 
poultry ^; cleaning succotash 2 men 2; gardening 2 men 1; 
churning 1 man 1^, 1 woman -|. . . .Eggs laid 19. . . .Set aside 
for home use : 1 gallon milk, 2 pints cream, 5 eggs, 5 
quarts strawberries. 

June 25. — Paid bill for paint, oil and brushes used in 
house painting $27.05; wall paper $4.85; medicine 35c. . . . 
A. O. U. W. life insurance assessment $1 ; meat 30c ; harness 
repairs Gc... Bought of Mercantile Co. on account, stone 
jar 10c; matches 20c; salmon $1.20; bird-seed 5c; 7 yards 

An honest man is the noblest work of God. — Pope. 



FARM ACCOUNTS. 131 



calico at 7c. . . .Sold G lbs. butter at 20c; 1|^ quarts cream at 

20c Hours of labor: Cattle 3^; horses 1^; hogs i; 

poultry i; cleaning hay mows 1 man 2; repairing house 1 
man 1; hoeing strawberries 1 man 5; churning 1 man 1^, 
1 woman ^. . . .Eggs laid 12. . . .Set aside for home use : If 
gallons milk, 3 pints cream, 10 eggs, 7 quarts strawberries. 
Weight of feeds fed to live stock to-day: Cattle — Skim 
milk to calves 25 lbs., cows and young stock in pasture; 
horses — Hay 70 lbs., oats 70 lbs.; hogs — Corn on cob 18 lbs., 
barley 4 lbs., oats 3 lbs., and all skim milk and buttermilk 
not otherwise used ; poultry — Oats 5 lbs. 

Each cow's milk was weighed both morning and evening 
to-day, with tlie following results: Nell, morning 9.0 lbs., 
evening 0.5 lbs.; Crossy, morning 8 lbs., evening 7.8 lbs.; 
Black and White Cow, morning 1.4 lbs., evening 1.3 lbs.; 
Durham, morning 5.5 lbs., evening 5.4 lbs.; Dot, morning 
14.2 lbs., evening 13.9 lbs. ; Holstein, morning 19 lbs., even- 
ing 19.3 lbs.; ]>angs, morning 12 lbs., evening 11.9 lbs. 

Took sanii»l(» of each cow's milk at both milkings for com- 
posite test. 

June 26. — Hours of labor: Cattle S^; horses 1^; hogs i; 
poultry ^....Eggs laid 31.... Set aside for home use: 1 
gallon milk, 1 quart cream, 12 quarts straAvberries. 

The composite samples of milk from each cow taken on 
the 5th, 15th and 25th of the mouth, and a sample of 1his 
morning's cream, were tested to-day, showing per cent of 
butter fat as follows: Nell 3.4; Crossy 3.9; Black and 
White Cow 4.3; Durham 4.2; Dot 4.2; Holstein 3.2; Bangs 
3.7. Cream 27. 

June 27. — Paid for underwear and dry goods |10.... 
Bought of Mercantile Co. on account, dry goods |1.09.... 

Sold If lbs. butter at 20c Hours of labor: Cattle 3|; 

horses 1^; hogs ^; poultry |; cultivating corn 1 man and 
team 7V, hoeing potatoes 1 man 7. . . .Eggs laid 10. . . .Set 
aside for home use : 1^ gallons milk, 1 quart cream, 5| 
pounds butter, 4 quarts strawberries. 

All things come to him who hustles while he waits. — Machetanz. 



132 FAKM ACCOUNTS. 



June 28. — Hours of labor : Cattle 3^ ; horses 1| ; hogs ^ ; 
poultry I; cultivating coru 1 man and team 7|; hoeing 
potatoes 1 man f ; gardening 1 man G^; jjicking strawberries 
1 man | ; churning 1 man 2, 1 woman ^. . . .Eggs laid 17. . . . 
Set aside for home use: f gallons milk, 1 quart cream, 6 
eggs, 1> (juarts strawberries. 

June 29. — Hours of labor: Cattle 3^; horses 1^; hogs ^J ; 
lH»ultr\ 4; gardening 2 men and 1 horse 2; pulling weeds 
along fence 2 men 4^; jtoisoning potato bugs 1 man 2^; sack- 
ing oats for market 2 men ^; cultivating corn 1 man and 
team 8. . . .Eggs laid IS. . . .Set aside for home use: § gal- 
lons milk, 1 quart cream, 11 egg.s, 2^ pounds butter, 27 
(juarts s( ra wherries. 

June 30. — Paid for repair of furnace |4; repairs of mower 

20c; barber KIc; hay fork and whetstone 50c Sold 3 lbs. 

butter at 20c; 12 dozen eggs at 12c; exchanged 18 bu. wheat 
at 84c for 550 lbs. flour (This wheat cleaned from succotash) 
.... Hours of labor : Cattle 3| ; horses 1^ ; hogs ^ ; poultry 
^; marketing oats 1 man and team 5; picking strawberries 
1 man 4 ; churning 1 man H, 1 woman 1^. . . .Eggs laid 19 
.... Set aside for home use : If gallons milk, IG eggs, 5 
quarts strawberries. 

The rate of wages during the month is .f25 per month and 
board. The board is figured at 12.50 jter week. 

The ])i-ices of feeds and i)r(»ducts used during the month 
are as follows: Hay |7 per ton; oats 3()c ]»er bushel; corn 
40c per bushel; barley 37c per bushel; whole milk 80c per 
hundred; skim milk lie per hundred; cream 7(lc iter gallon; 
butter 20c per pound; eggs 13c per dozen; dressed chicken 
9c per pound. 



Nott\ — No inventory is ,a:iven at the end of June because the value 
of growing crops would he largely an assumption. If it is tliought 
best to close the accounis the students may be required to make an 
as.sumed inventory througliout. 



The tree that does not bend is broken. — Machetanz. 



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FARM ACCOUNTS. 



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Gen. Law.?, 1902. 
Act, Jan. 31,1885. 
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Code, 1902. 
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CHAPTER VII. 

MATERIALS l\SED IN FARM ACCOUNTS. 

P^vei-yonc desiring to keej) a set of aoeoiiuts either on the 
farm, in tlie lionie. or private Imsiness, will find the card sys- 
tem as herein illustrated, simple, adefjuate, and adaptable to 
every reiiuiremeut. No one should allow his atfairs to go 
on month after month witiiout knowing their true condition. 
If each housewife kept a true record of her income and out- 
lay i1 would }>ut her in possession of facts so valuable that 
her ability as a producer would be increased tenfold. To 
know, is to succeed ; to doubt, is to fail. 

After having learn(Ml how to keep accounts, it is quite as 
imjjortant to have the ])roper utensils, materials, and the 
like. First of all there should be some place, a room, a desk, a 
tabl(\ or a box where the bookkeeping material could be kept 
perfectly safe; a place where it may always be ke])t so that 
it can be found when wanted. A place for everything and 
everything in its place, should be our motto ; not a ])lace 
for everything and everything out of its place. Many men 
and women too, hav(^ become distracted over the petty an- 
noyances of having to hunt for pencil and ])aper every time 
any writing had to be done. And it is no wonder that so few 
know the real value of records. A lack of system has been 
the strongest deterrent. Have a desk if you i)Ossibly can; 
one that closes, so that thoughtless children or other in- 
truders may be kept out. In this desk have writing paper, 
pencils, erasers, pen and ink, and any other office necessities. 
These silent forces will ever be ready to serve you and bring- 
much joy to the entire household. 

For the purpose of this method of bookkeeping, you will 
need a set of cards containing enough to last a year. Have 
a box large enough to contain these cards. Such a box may 



136 



FAEM ACCOUNTS. 



be made of pasteboard but wood is ijreferable. The cut be- 
low gives a good idea of one. 




This box is 8§ inches long, 6^ inches high and 3 inches 
deep. It is just the size to hold 5x8 cards. It is made 
of oak, well hinged and has a strong lock and key. Anyone 
handy with tools could make a similar box. For those de- 
siring a box as perfect as the best workmanship can make it, 
arrangements are being made to supply it as well as the 
cards. While the ruled stock auxiliary cards are such as 
our experience has demanded, it should be borne in mind 
that you may take blank cards and rule such as you desire 
or you may have them ruled by a printer at a slight addi- 
tional cost. Pedigrees and other records may be made on 
the cards of the regular size and kept in the cabinet. 

Some prefer long drawers instead of a short box. Below 



Art is the beautiful way of doing things. — Huliliard. 



FAEM ACCOUNTS. 



18' 



two ciit^i are giveu. The first one eoutains one drawer and 
the second a two drawer cabinet. 





There are an infinite nnniber of these cabinet devices 
ready made, which may be purchased at reasonable prices. 

CLIPPINGS AND OTHER USEFUL INFORMATION. 

It is a good plan to clip from the papers valnable articles 
pertaining to subjects you are especially interested in. This 
is much preferable to lumbering up your house and desk 
with stacks of printed matter, the larger portion of which 
you do not care for. Many attempt to keep yolumes of pa- 
pers and in some instances bind them because they contain 
some valuable articles. It often happens that the articles 
can't be found Avhen wanted since they are buried in a mass 
of literature. Binding volumes of papers is more the func- 
tion of libraries than of individuals. It is questionable 
whether there are in the homes of the average individual, 
papers worth binding. But there is found in almost every 
publication something worth keeping. It should be clipped 
out and i»reseryed. A common letter file is a good thing in 
which to file away these clii)])ings, alphabetically under the 
subject matter, or by using envelopes with the subject mat- 
ter written thereon. These may l)e arranged alphabetically 
and placed in a tray or box as is recommended for the ledger 
cards. No thoughtful person should fail to clip from his 
periodicals. 



Counsel after action is like rain after harvest. — Dan. 



138 FAEM ACCOUNTS. 



!??tandard magazines should be kept intact and tiled away 
on a shelf arranged according to date of publication, l^acli 
volume is indexed so that easy reference may be made to 
every subject discussed. Such an array of facts as Avill 
soon accumulate under a systematic selection of this kind 
will be a i>riceless treasure and an available force of no 
small magnitude. 



'Today's egg is better than tomorrow's hen." 



FARM ArcOUNTS. 13<J 



STATUTES OF MINNESOTA GOVERNING WEIGHTS AND 
MEASURES TAKEN FROM THE REVISED CODE, 1906. 



The State Treasurer shall keep weights, measures, and scales 
which shall conforiu to the standards established by law, and shall 
test thereby all weights, measures, and scales presented to him by 
any county sealer, and, when he finds them accurate, shall stamp 
upon them, with a seal kept for tlint purpose, the letters "Min. " 

Every county treasurer shall be the sealer of weights and 
measures for his (-(uinty. lie shall keep a full set of weights, 
measures, and scales, and in January, 1910, and in every fifth January 
thereafter, and whenever new ones are procured, shall test thereby all 
weights, measures, and scales presented to him, and, when he finds 
them accurate, shall stamp upon them, with a seal kept for that 
purpose, the letters "Min. " lie shall receive five cents for every 
weight, nu'iisure, or scale teste<l. He may appoint deputy sealers, 
whose apiiointment shall lie filed with the register of deeds. 

Dry Measure. 

The standard nu^asure of capacity for commodities sold by dry 
measure shall be tlie bushel containing L'.l.")0.4 cubic inches. The 
half liushel, peck, liiiif peck, cjuarter jieck, quart and pint shall be 
derived Iiy successively dividing that measure by two. 

Liquid Measure. 

The standard mei'sure of cai)acity for litiuids, except beer and 
milk, shall be the wine gallon, containing 2.'11 cubic inches and .SI. .50 
gallons sliall constitute a liarrel, and 63 gallons a hogshead. The 
standard mensure of capacity for beer and milk shall be the gjvllon 
containing 2S2 cubic inches. 

Lineal Measure. 

The standard nu^asure of length, from which all other measures 
of extension, lineal, superficinl, or solid, shall be derived, is the yard, 
of 3 feet, or 36 inches. 

Hundred. Weight. 

In contracts for the sale of goods or commodities, unless a 
contrnrv intention a]»])ears, the term "hundred weiglit'' shall mean 
one hundred pounds avoirdupois. 

"Every fool is wise when he holds his tongue." 



140 FARM ACCOUNTB. 



Standard Weight of Bushel. 

lu (•(nitructs for the s;il<? of any of the following articles, unless 
a contrary intention appears, the term "bushel" shall mean the 
niiiniier of [lonnds avoirtlupois herein stated: 

Cdjii in ear, 70; beans, peas, wheat, clover seed, and Irish potatoes, 
<)l»; broom corn seed and sorghum seed, 57; shelled corn and rye, 
o(J; sweet potatoes, 55; onions and rutabagas, 52; buckwheat, hemp 
seet', rrpe seed, beets and green apjiles, 50; barley, millet, and 
Hungarian grass seed, 48; carrots and timothy seed, 45; bluel)erries 
and parsnips, 42; currants and gooseberries, 40; cranberries, 36; 
oats, 32; dried apples and dried peaches, 28; charcoal, 20; bluegrass, 
orchard grass, and red top seed, 14; plastering hair, unwashed, 8; 
plastering hair, washed, 4; coal, SO, but if sold ])y the ton the weight 
shall be 20C0 pounds; lime, 80, but if sold by the barrel the weight 
shall be 200 pounds; and a cord of wood shall mean 128 cubic feet. 

Whoever, in buying, shall take any greater number of pounds or 
i-uliir feet to the bushel, ton, or cord, as the case may be, than is 
herein allowed, or in selling shall give any less number, unless the 
contract so })rovides, shall be guilty of a misdemeanor. 

Sealing Required. 

Every person engaged in any business requiring tlu^ use of 
weights or measures shall cause those used by him to be tested and 
sealed by the county sealer. Every ]ierson who sliall buy, sell, or 
dispose of any goods or commodities l)y an unsealeil weight, measure, 
or scale which has been sealed, but is incorrect, shall be guilty of a 
niisdenu^anor; but no contract of sale shall thereby be rend(>red void. 

Testing upon Request. 

Tfpon written recpu'st of any person aggrieved, and payment of 
one dollar, and milt^age at the rate of 20e. i>er mile going and 
returning, the county sealer, or his deputy shall test any weights, 
measures, or scales used in this county, whether already sealed or 
not. If sncli dealer or de])uty shall give to the ]ierson complained of 
jiiior notice of such testing, he shall be guilty of a n^isdemeanor. 

Neglect to Procure Standards. 

Whenever a county treasurer is requested in writing to procure 
anv standard of weiglit or measure required by law to be kept by 
him, he shall procure the sanu^ within 20 days thereafter, or forfeit 
to the county .$100.00 at the suit of any interested person. 



"Just try to be yourself. It may tire you, but try it." 



FARM ACCOUNTS. 



141 



FORM OF PEDIGREE. 




FORM OF NOTE. 



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Beware of little expenses; a small leak will sink a ship. — Franklin. 



LIBRARY OF CONGRESS 

0005773=3^14 



